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VAT Compliance Calendar for the UAE
Staying on top of your VAT deadlines is essential to avoid FTA penalties and ensure your business remains fully compliant.
The UAE VAT Compliance Calendar helps you plan ahead for filing, payments, and other key obligations — so there are no last-minute surprises or fines.
This guide outlines your monthly and quarterly VAT responsibilities, important FTA deadlines, and best practices for smooth compliance all year round.
Understanding the UAE VAT Return Periods
The Federal Tax Authority (FTA) assigns VAT return periods based on your business size and turnover.
| Business Type | VAT Return Frequency | Tax Period |
|---|---|---|
| Most small to medium businesses | Quarterly | Every 3 months |
| Large businesses (high turnover) | Monthly | Every calendar month |
Your tax period and due dates are listed in your FTA account dashboard under the “VAT Returns” section.
Key VAT Compliance Dates and Deadlines
| Activity | Frequency | Deadline | Description |
|---|---|---|---|
| VAT Return Filing | Quarterly or Monthly | Within 28 days from the end of each tax period | File your VAT return through the FTA e-Services portal |
| VAT Payment | Quarterly or Monthly | Same as filing deadline | Payment must be received by the FTA by this date |
| Voluntary Disclosure (if errors found) | As required | Within 20 business days from discovery | Used to correct VAT errors exceeding AED 10,000 |
| VAT Registration / Deregistration | As required | Within 30 days (registration) / 20 days (deregistration) | Businesses must register or deregister within statutory timeframes |
| Record Keeping Review | Annual | Ongoing | Ensure books, invoices, and tax documents are retained for at least 5 years |
| FTA Audit Response | As required | Within 5 business days | Timeframe to respond to FTA audit or information requests |
Tip: Even if no VAT is due for a tax period, you must still file your return — otherwise, late filing penalties will apply.
Quarterly VAT Calendar Example
Here’s an example of a quarterly VAT compliance schedule for a business with quarters aligned to the calendar year:
| Quarter | Period Covered | Filing & Payment Deadline |
|---|---|---|
| Q1 | Jan – Mar | 28 April |
| Q2 | Apr – Jun | 28 July |
| Q3 | Jul – Sep | 28 October |
| Q4 | Oct – Dec | 28 January (following year) |
If your tax period is monthly, simply replace “quarter” with “month” and apply the same 28-day rule after each period ends.
What Happens If You Miss a Deadline
Missing a VAT filing or payment deadline can lead to automatic FTA penalties:
| Violation | Penalty (AED) |
|---|---|
| Late filing of VAT return | 1,000 (first offence), 2,000 (repeated within 24 months) |
| Late VAT payment | 2% immediately, 4% after 7 days, 1% daily thereafter (up to 300%) |
| Late deregistration | 10,000 |
| Failure to maintain records | 10,000 (first), 20,000 (repeat) |
Keeping a compliance calendar helps you avoid unnecessary costs and maintain a clean FTA record.
How to Stay VAT-Compliant All Year
Use Accounting Software
Use software integrated with the FTA portal or that automates VAT calculation and reporting.
Set Reminders for Filing & Payment
Add filing and payment dates to your digital calendar — with alerts a week before the 28th deadline.
Perform Monthly VAT Reconciliations
Check that VAT collected and paid matches your FTA submissions and bank transactions.
Review Supplier Invoices
Ensure all suppliers display valid TRNs (Tax Registration Numbers) and VAT details on invoices.
Schedule Quarterly Reviews
Conduct quarterly VAT health checks to verify accuracy before filing.
FTA Public Holidays & Weekends
If your VAT deadline falls on a Friday, Saturday, or public holiday, you must submit and pay before the weekend or holiday begins.
The FTA portal remains open 24/7, but payment processing times through banks may delay confirmation.
Best Practices for a Stress-Free VAT Year
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Maintain a VAT compliance checklist for each period.
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Reconcile your import/export records with customs data regularly.
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Keep backup copies of all VAT filings, invoices, and FTA correspondence.
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Review your VAT registration details annually to ensure accuracy.
Consistency and organisation prevent errors — and demonstrate good faith if the FTA ever audits your business.
Annual VAT Compliance Review
At the end of each financial year:
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Compare annual turnover to confirm continued eligibility for VAT registration.
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Review any voluntary disclosures or FTA communications.
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Ensure your record-keeping meets the 5-year retention rule.
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Reconcile your year-end VAT control accounts and input/output tax balances.
