Skip to content
DembriStart Free
All guides

Guide basis

This guide is assembled from the source material in the SEO library. It is informational, not live customer data.

Source

SEO markdown library under public/seo

Scope

Single-topic compliance guidance

Use

Reference before you open a portal or call a consultant

UAE VAT return due 28 October 2026

If your VAT tax period ended on 30 September 2026, your VAT return and any VAT payable are due by 28 October 2026.

The rule is simple: a VAT return and payment are due within 28 days after the end of each tax period. This applies to quarterly and monthly filers. Your own tax period is shown in your EmaraTax account, so check it before you rely on this date.

What late costs

  • Late VAT return: AED 1,000 the first time, AED 2,000 for a repeat within 24 months.
  • Late VAT payment: 14% a year on the unpaid tax, charged monthly, from 14 April 2026 (Cabinet Decision 129 of 2025).

Filing late and paying late are two separate penalties. You can get both.

What you need before you file

  1. Sales and purchase records for the quarter, from your accounting software or an export.
  2. Tax invoices for purchases where you want to recover input VAT.
  3. Details of imports, exports and any reverse charge purchases.
  4. Any corrections to earlier periods.
  5. Access to your own EmaraTax account.

Common mistakes

  • Claiming input VAT without a valid tax invoice.
  • Missing reverse charge on imported services.
  • Using the wrong tax period end date.
  • Paying the tax without filing the return, or filing without paying.

How Dembri helps

Dembri prepares your VAT return from the books you already keep, with the working behind each figure. A practising UAE tax professional reviews it line by line. You approve it, then you submit in your own EmaraTax account with guided steps. AED 500 per return for our first five businesses.

Start on WhatsApp

FAQ

Is the deadline the same for everyone? No. It is 28 days after the end of your own tax period. This page covers periods ending 30 September 2026.

Does filing on time remove penalties from earlier periods? No. Penalties already charged stay. Filing stops new late filing penalties for that period.

I also missed my Corporate Tax return. Can you help? Yes. See the late Corporate Tax return service and the late Corporate Tax guide.

Sources

  • Federal Tax Authority: VAT return filing (tax.gov.ae)
  • Cabinet Decision 40 of 2017, as amended by Cabinet Decision 129 of 2025