When is the UAE VAT return due?
By the 28th day of the month after your VAT tax period ends, so a quarter ending 30 September 2026 is due by 28 October 2026. If the 28th falls on a Saturday or Sunday the date moves to the next working day, and public holidays or periods assigned by the FTA can change it.
Checked against official sources on 25 September 2026. Sources are listed at the end.
Free deadline checker
Find your next VAT return date
Choose monthly or quarterly, and for quarters, the months they end in. Your accountant or your EmaraTax account can confirm your tax periods. No signup needed.
Next VAT return for each quarter group
Quarterly VAT periods in the UAE fall into three groups. Find the months your quarters end in to see the next period end and due date from today.
| Tax periods | Next period ends | Return due by |
|---|---|---|
| Quarters ending Jan, Apr, Jul, Oct | 31 October 2026 | 30 November 2026 |
| Quarters ending Feb, May, Aug, Nov | 30 November 2026 | 28 December 2026 |
| Quarters ending Mar, Jun, Sep, Dec | 30 September 2026 | 28 October 2026 |
| Monthly returns | 30 September 2026 | 28 October 2026 |
The 28th day rule
The FTA gives every VAT registrant a tax period, either monthly or quarterly. The return for each period, and any VAT payable, is due by the 28th day of the month after the period ends. You or your accountant file it on EmaraTax.
When the 28th falls on a Saturday or Sunday, the date moves to the next working day. Public holidays and periods the FTA assigns to you can also change it, so treat the 28th as the latest safe day, not a target. Some examples:
- Quarter ending 30 September 2026: due 28 October 2026
- Quarter ending 31 October 2026: 28 November is a Saturday, so due 30 November 2026
- Month ending 30 November 2026: due 28 December 2026
Which quarter group are you in?
Quarterly periods do not all end in March, June, September and December. The FTA assigns one of three patterns, and the due dates follow from it:
If you are not sure which group you are in, check your EmaraTax account or ask your accountant before relying on any date.
- Quarters ending January, April, July and October: returns due in February, May, August and November
- Quarters ending February, May, August and November: returns due in March, June, September and December
- Quarters ending March, June, September and December: returns due in April, July, October and January
Late filing penalties, including nil returns
Under Cabinet Decision No. 40 of 2017 and its amendments, a late VAT return costs AED 1,000. A second late return within 24 months costs AED 2,000. These apply even to a return with nothing to pay, so a quiet quarter still needs a return on time.
VAT that is not paid on time carries a separate monthly late-payment penalty under the same decision. Filing on time does not stop it if the payment is late.
A routine that keeps VAT on time
Most late VAT returns are not hard, just forgotten. Agree with your accountant who files and by which day, ask them to send you the filing reference, and keep a record of it for each period.
The free checker on this page shows your next due date, and with a free account you get email reminders before every return. Once you mark a return done, the next period is set up for you.
Common questions
Is the UAE VAT return due on the 28th or at the end of the month?
On the 28th day of the month after the tax period ends, not the last day of the month. For a quarter ending 31 December, that is 28 January, moved to the next working day if it falls on a weekend.
Do I still file a VAT return if I had no sales?
Yes. A registered business files for every period. A late nil return attracts the same AED 1,000 penalty, or AED 2,000 if it is repeated within 24 months.
Is the late payment penalty the same as the late filing penalty?
No. The late filing penalty is a fixed amount per return. Unpaid VAT carries its own monthly late-payment penalty, so a return that is late and unpaid attracts both.
What if the 28th is a public holiday?
Public holidays can change the due date, but our calendar only moves dates off weekends. Check any holiday period with your accountant or on EmaraTax, and file before the 28th when you can.
Does Get Tajdeed file my VAT return?
No. Get Tajdeed does not file returns; you or your accountant file on EmaraTax. It is not a tax adviser or a government service, and it is not affiliated with or approved by the FTA or any other authority. Confirm your dates with a registered tax agent.
Official sources
- FTA VAT Returns User Guide(opens in a new tab)
- Cabinet Decision No. 40 of 2017 and its amendments on tax penalties(opens in a new tab)
- Federal Tax Authority(opens in a new tab)
Rules and figures from official sources, checked 25 September 2026. Dates are worked out from what you enter; your own tax period, extensions or authority may differ. Confirm your dates with a registered tax agent or your licensing authority. Get Tajdeed is not a tax adviser or government service.