VAT Return Form 201 - Filing Guide & Requirements

What is a VAT Return?

A VAT Return, officially known as Form 201, is a periodic statement that VAT-registered businesses must submit to the Federal Tax Authority (FTA) through the EmaraTax portal. It reports all VAT collected from customers (Output Tax) and VAT paid on business expenses (Input Tax) during a specific tax period.

Filing Frequency

Quarterly Filing

Most businesses file VAT returns every 3 months (quarterly basis). This is the standard filing frequency.

Tax Periods: Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec

Monthly Filing

Large businesses with annual turnover exceeding AED 150 million may be required to file monthly.

Tax Periods: Each calendar month

Filing Deadline

28 Days After Tax Period End

VAT returns must be filed and any payment made within 28 days after the end of the tax period. Late filing and payment result in penalties.

VAT Return Form 201 Structure

The VAT Return Form 201 consists of several sections that capture different aspects of your VAT activity:

Box 1: Standard Rated Sales

Total value of supplies subject to standard rate (5%) VAT

Box 2: Tax Refunds from Tourists

VAT refunded to tourists under the Tourist Refund Scheme

Box 3: Zero Rated Sales

Total value of supplies subject to 0% VAT (exports, international transport, etc.)

Box 4: Exempt Sales

Value of exempt supplies (financial services, residential property, etc.)

Box 5: Goods Imported into UAE

Value of goods subject to VAT on importation

Box 6: Adjustments to Sales

Corrections for errors or adjustments from previous periods

Box 7: Total Output VAT

Total VAT charged on sales (calculated automatically)

Box 8: Standard Rated Purchases

Value of business purchases subject to 5% VAT

Box 9: Imports Subject to VAT (Paid at Customs)

VAT paid on imported goods at customs that can be recovered

Box 10: Adjustments to Purchases

Corrections for errors in claimed input tax

Box 11: Total Input VAT

Total recoverable VAT on purchases (calculated automatically)

Box 12: Net VAT Due

Final amount due to FTA (Output VAT - Input VAT) or refund due to business

How to File a VAT Return

1 Gather Records: Collect all sales invoices, purchase invoices, and import documents for the tax period
2 Calculate Totals: Sum up standard rated sales, zero rated sales, exempt sales, and all purchases
3 Login to EmaraTax: Access the FTA portal at eservices.tax.gov.ae
4 Select Tax Period: Choose the quarterly or monthly period you're filing for
5 Enter Data: Fill in all boxes of Form 201 with your calculated figures
6 Review & Submit: Check all figures carefully before submitting
7 Make Payment: If VAT is payable, pay immediately through e-dirham or bank transfer

VAT Payment vs VAT Refund

Output Tax > Input Tax

When you've collected more VAT from customers than you've paid on purchases, you owe the difference to the FTA.

Example: Output VAT AED 5,000, Input VAT AED 3,000 = Pay AED 2,000 to FTA

Input Tax > Output Tax

When you've paid more VAT on purchases than collected from customers, you can claim a refund or carry forward the credit.

Example: Output VAT AED 3,000, Input VAT AED 5,000 = Refund of AED 2,000 or carry forward

Nil Returns

Even if your business had no taxable supplies or purchases during a tax period, you must still file a "Nil Return" showing zero in all boxes. Failure to file a nil return results in late filing penalties.

Penalties for Late Filing & Payment

Late Filing: AED 1,000 (first offense), AED 2,000 (repeat within 24 months)
Late Payment - Day 1: 2% of unpaid tax
Late Payment - Day 8: Additional 4% (total 6%)
Late Payment - Day 15+: Additional 1% per day (maximum 300% total)

Voluntary Disclosure

If you discover errors in a previously filed VAT return, you can submit a Voluntary Disclosure through EmaraTax. This may reduce penalties if done before the FTA discovers the error during an audit.

VAT Return (Form 201)