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VAT period and deadline confirmation
We confirm the tax period, filing frequency, registration details and deadline.
VAT Return Filing
Accurate UAE VAT Returns. Clear Deadlines.
Your VAT return should agree with your sales, purchases, tax invoices and accounting records. Credit Link helps you review the period, identify gaps and prepare the return with a clear audit trail before the deadline.
- Sales and purchase reconciliation
- Input VAT eligibility checks
- Filing support through EmaraTax
- Practical guidance for the next tax period
VAT Return Filing
VAT Filing Support for UAE Businesses
The standard rate of VAT in the UAE is 5%, although some supplies may be zero-rated or exempt. VAT-registered businesses must account for output tax, assess recoverable input tax and submit returns for the tax periods assigned by the Federal Tax Authority.
For UAE-resident businesses, mandatory VAT registration generally applies when taxable supplies and imports exceed AED 375,000 over the previous 12 months or are expected to exceed that amount in the next 30 days.
VAT returns and payment are generally due by the 28th day following the end of the tax period. Credit Link helps you move from raw accounting data to a reviewed return with a clear audit trail.
What we do
What Our VAT Return Service Covers
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Sales and output VAT review
We reconcile reported sales to the accounts and review the VAT treatment in your records.
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Purchases and input VAT review
We review purchase records, supporting tax invoices and input VAT recovery.
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Import and reverse-charge review
Where relevant, we check import information, customs records and reverse-charge transactions.
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VAT return preparation
We prepare the return by emirate and category as required and reconcile the net VAT position.
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Filing and payment coordination
After approval, we coordinate filing through EmaraTax and retain the submission record.
How it works
Our VAT Filing Process
Step 1
Confirm the return period
We check VAT registration details, filing frequency and deadline, then send a tailored request for information.
Step 2
Reconcile the records
Sales, purchases, VAT control accounts and relevant bank data are checked for consistency.
Step 3
Review VAT treatment
We review material transactions and flag missing tax invoices or blocked input tax risks.
Step 4
Approve and file
You receive a clear summary of output VAT, recoverable input VAT and the payable or refundable position.
Step 5
Prepare for the next period
We provide the filing acknowledgment and a short action list for cleaner records next time.
Checklist
VAT Return Document Checklist
Keep original supporting records in line with the applicable retention requirements.
- 01VAT registration certificate and tax registration number
- 02Sales invoice report for the tax period
- 03Purchase and expense report for the tax period
- 04Valid tax invoices and credit notes
- 05General ledger and trial balance
- 06VAT control-account reconciliations
- 07Bank and payment-gateway reports, where relevant
- 08Customs import statements and import VAT records
- 09Export evidence for zero-rated exports, where applicable
- 10Details of reverse-charge transactions
- 11Fixed-asset purchases and disposals
- 12Previous VAT return and filing acknowledgment
Avoid costly mistakes
Common VAT Errors We Help Identify
Sales figures that do not reconcile
Filing sales figures that do not reconcile to the accounts.
Invalid input VAT claims
Claiming input VAT without a valid tax invoice or business purpose.
Incorrect zero-rating
Applying zero-rating without sufficient evidence.
Missing transactions
Omitting imports, reverse-charge transactions or credit notes.
Wrong emirate reporting
Reporting in the wrong emirate or carrying forward unexplained VAT balances.
VAT Registration and Ongoing Support
Not registered yet? We can help you assess whether mandatory or voluntary VAT registration may apply and coordinate the application.
Already registered? We can support regular return preparation, VAT reconciliations, registration amendments and deregistration assessments where relevant.
VAT and Corporate Tax are separate obligations. If your financial year is ending, see our UAE Corporate Tax return filing service.
FAQs
Frequently Asked Questions
Answers to common questions
What is the VAT rate in the UAE?
The standard UAE VAT rate is 5%. Some supplies can be zero-rated or exempt if the legal conditions are met.
When must a UAE business register for VAT?
For a UAE-resident business, registration is generally mandatory when taxable supplies and imports exceed AED 375,000 in the previous 12 months or are expected to exceed that threshold in the next 30 days.
When is a VAT return due in the UAE?
The return and payment are generally due by the 28th day following the end of the assigned tax period.
Are UAE VAT returns monthly or quarterly?
The FTA assigns the tax period. Many businesses file quarterly, while some file monthly.
Can I claim VAT on all business expenses?
No. Input VAT recovery is subject to conditions, including the nature of the expense, business use and supporting tax invoice.
What is the difference between zero-rated and exempt VAT?
Zero-rated supplies are taxable at 0% and can generally preserve related input tax recovery, while exempt supplies can restrict recovery.
What if there were no transactions during the VAT period?
A VAT-registered business may still need to file a nil return for the assigned period.
What if I discover an error after filing?
The correct action depends on the nature and amount of the error and the rules in effect. Have the issue assessed promptly.
Is VAT included in the Corporate Tax return?
No. VAT and Corporate Tax are separate regimes with different calculations, filing periods and deadlines.
Related services
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