VAT return due dates in the UAE: planning the year, quarter by quarter

The FTA states that VAT returns and the related payments are due within 28 days from the end of the tax period. For a quarter ending 31 March, that means 28 April. For a quarter ending 30 June, 28 July. Payment must reach the FTA by the same date, so start bank transfers several working days earlier.

Your tax period and its stagger are shown on your registration certificate and in EmaraTax. Most small businesses file quarterly, but quarters do not always follow the calendar: one company's quarter may end in March, another's in April or May.

Here is how the due dates fall for the three common quarterly staggers.

• Quarters ending March, June, September, December: returns due 28 April, 28 July, 28 October, 28 January.
• Quarters ending April, July, October, January: returns due 28 May, 28 August, 28 November, 28 February.
• Quarters ending May, August, November, February: returns due 28 June, 28 September, 28 December, and 28 March.

Several one-off deadlines sit alongside the returns. Businesses with revenue of AED 50 million or more must appoint an accredited e-invoicing service provider by 30 October 2026, the date set by Ministerial Resolution 66 of 2026, ahead of their 1 January 2027 start. Everyone else below that revenue line has until 31 March 2027 to appoint one and goes live on 1 July 2027. Under Ministerial Decision No. 197 of 2026, transactions within a tax group are excluded for 24 months from 1 January 2027.

On refunds, the 2026 amendments introduced a five-year limit, with transitional relief: businesses whose five-year window has expired or expires within a year of 1 January 2026 have until 31 December 2026 to file pending refund requests. If you have old credit balances, that date matters. And mixed businesses should note that the new output-based apportionment method applies from the first tax year beginning after 1 October 2027.

A Ras Al Khaimah manufacturer has quarters ending 31 January, 30 April, 31 July and 31 October. Its quarter to 31 October 2026 is due on 28 November 2026. It works backwards: the October bank statements are uploaded by 5 November, the AI finishes matching and flags exceptions by 7 November, the accountant reviews the VAT 201 draft by 15 November, the owner approves by 20 November and payment is sent on 23 November.

The company also has AED 46,000 of input tax credits from 2021 carried forward. Because of the five-year limit, its tax agent reviews whether a refund request is needed before 31 December 2026.

Monthly closes make quarterly returns easy, because two of the three months are already reconciled when the quarter ends. Set three reminders for each return: day 1 after the period end to upload final statements, day 15 for the draft review and day 22 for payment. In HelloBooks, the dashboard shows each upcoming VAT deadline, the VAT 201 draft is ready from the ledger as soon as the period closes, and the AI lists outstanding issues in plain English. The return itself is filed by you or your tax agent on EmaraTax.

Firms managing many clients can see every client's VAT period and close status in the firm console of a white-label licence, which keeps the busiest weeks predictable.

One more habit helps: keep a single page listing each tax period, its due date, who prepares it, who approves it and the date payment was sent. When a staff member is on leave over a due date, the next person can pick up the return without guessing. It also gives you a ready answer if the FTA ever asks when a payment was made.