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UAE VAT
Filing your first UAE VAT return: a checklist for new businesses
Your first UAE VAT return is filed on the FTA's EmaraTax portal for your assigned tax period. Get it right by reconciling sales and purchases, keeping valid tax invoices, and filing and paying before the deadline — usually 28 days after the period ends.
Before you file: the records the FTA expects
- Valid tax invoices for sales and purchases.
- Reconciled sales and purchase ledgers.
- Import/export and customs documentation where relevant.
- Credit notes and adjustments, properly recorded.
Common first-return mistakes
- Claiming input VAT without a valid tax invoice.
- Missing reverse-charge entries on imports.
- Mixing zero-rated and exempt supplies.
- Filing on time but paying late — both must meet the deadline.
Keep records for at least five years
The FTA can review your filings, so retain supporting records for at least five years. Clean monthly bookkeeping makes every future return — and any audit — straightforward.
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Reviewed by Abhishek Kumar. General information, not individual tax advice — rules change, so confirm current rules for your situation before acting.