Frequently asked questions
When is the UAE VAT return due?
The VAT 201 return and the payment are both due by the 28th of the month following the tax period. Most businesses file quarterly; the FTA assigns monthly periods above AED 150 million of taxable supplies.
What is the penalty for filing a VAT return late?
AED 1,000 for the first late return and AED 2,000 if it happens again within 24 months. It is per return, not per day, and it applies to nil returns too.
What is the penalty for paying VAT late?
Since 14 April 2026 under Cabinet Decision 129/2025, late payment accrues at 14% per annum calculated monthly on the unpaid balance from the day after the due date.
Guides on this topic
VAT Exemption UAE: Complete List of Tax-Free Goods & Services (2026)VAT Registration in UAE: Complete Guide for Businesses (2026)Electronic Services VAT: Complete Guide for Businesses 2026Excise Tax UAE | Registration, Filing & Compliance GuideHow to Claim VAT Refund in UAE for Tourists: Complete 2026 GuideMastering VAT Tax Calculation: A Step-by-Step Guide
