# VAT Filing (تقديم ضريبة القيمة المضافة) File your Gulf VAT return on time: gather the period's sales and purchase records, reconcile, submit the return and pay by the deadline, then set up the next one. Rates, thresholds, deadlines and portals differ by country, and Qatar and Kuwait have no VAT. - Gulf countries · Finance - 8 steps · ~10 days · 5 documents - Last reviewed: 2026-10 - Web page: https://raaya.cloud/p/bundled_VAT_FILING_ME ## Steps ### 1. Confirm your tax period and due date (1 day) Log in to EmaraTax, the Federal Tax Authority (FTA) portal, and check your tax period (usually quarterly, sometimes monthly) and the return due date. UAE VAT returns must be filed, and any tax paid, by the 28th day after the end of the tax period. The standard rate is 5 percent. Registration is mandatory once taxable supplies and imports exceed AED 375,000 in 12 months, and voluntary from AED 187,500. Other Gulf countries: Saudi Arabia (ZATCA) charges 15 percent and returns are due by the last day of the month after the period. Bahrain (National Bureau for Revenue) charges 10 percent, with returns due by the end of the following month. Oman (Oman Tax Authority) charges 5 percent, with returns due by the end of the month after the period. Qatar and Kuwait had not introduced VAT at the time of review. Tip: Check the exact period dates shown in EmaraTax; they are set at registration and may not match calendar quarters. Online: https://tax.gov.ae/ Documents: VAT registration certificate (TRN) ### 2. Collect the period's records (2 days) Gather everything for the tax period: tax invoices issued and received, credit and debit notes, import declarations and customs records, export evidence for zero-rated sales, and bank statements. Pull a VAT report from your accounting system for sales and purchases. Only input tax backed by a valid tax invoice (or import record) can normally be recovered, and some expenses, such as most entertainment, are blocked. Other Gulf countries: Saudi Arabia requires electronic invoicing (FATOORA) for VAT-registered businesses; Bahrain and Oman require tax invoices meeting their own rules. Tip: Chase missing supplier invoices now; a missing invoice usually means losing that input tax claim for the period. Documents: Trade licence, Sales tax invoices and credit notes, Purchase tax invoices and import records, Bank statements for VAT period ### 3. Reconcile sales, purchases and VAT (2 days) Reconcile before filing. Sales VAT should match your ledger and invoices, purchases should only include recoverable input tax, and imports under the reverse charge should appear on both sides. Check zero-rated and exempt supplies are classified correctly, and correct errors from earlier periods using the right procedure. Other Gulf countries: the same reconciliation applies to Saudi, Bahraini and Omani returns; each portal has its own return boxes. Tip: Keep a reconciliation sheet per period; it is the first thing an auditor asks for. - [ ] Output VAT matches sales ledger and invoices - [ ] Input VAT only on valid tax invoices - [ ] Reverse charge imports on both sides - [ ] Zero-rated and exempt sales classified correctly - [ ] Credit and debit notes included - [ ] Emirate-level sales split ready for the return Documents: Sales tax invoices and credit notes, Purchase tax invoices and import records, Bank statements for VAT period ### 4. Review with your accountant or tax agent (1 day) Have the draft return reviewed by your accountant or an FTA-registered tax agent, especially if you have imports, exports, mixed exempt and taxable supplies, or corrections. Agree who will submit and pay. Other Gulf countries: ZATCA, Bahrain's NBR and the Oman Tax Authority allow returns to be filed by authorised representatives or tax agents. Tip: Schedule the review a week before the deadline to leave time for corrections. ### 5. Submit the VAT return on EmaraTax (1 day) Fill in the VAT return (VAT201) in EmaraTax: sales and output tax by emirate, imports, reverse charge, and recoverable input tax, then submit and download the acknowledgement. From 14 April 2026, under Cabinet Decision No. 129 of 2025, the penalty for not filing on time is AED 1,000 for the first time and AED 2,000 for a repeat within 24 months. Other Gulf countries: file on the ZATCA portal (Saudi Arabia), the NBR portal (Bahrain) or the Oman Tax Authority portal (Oman). ZATCA states that late submission penalties range from 5 to 25 percent of the tax due. Tip: Submit even if you cannot pay in full yet; late filing and late payment are penalised separately. Online: https://tax.gov.ae/ Documents: VAT registration certificate (TRN) ### 6. Pay the VAT due by the deadline (1 day) Pay the net VAT shown on the return by the same deadline, the 28th day after the end of the period, using the payment options in EmaraTax (such as card, bank transfer or GIBAN). If more input than output tax is due, you can carry the credit forward or request a refund. From 14 April 2026, unpaid tax attracts a monthly penalty at 14 percent per annum on the unpaid amount. Other Gulf countries: pay through the ZATCA, NBR or Oman Tax Authority payment channels by their deadlines. Tip: Bank transfers can take a day or more to reach the FTA, so pay early. ### 7. File records and fix any errors (1 day) Save the submitted return, acknowledgement, payment receipt, reconciliation and supporting invoices. UAE VAT records generally must be kept for at least five years (longer for real estate). If you later find an error, correct it in a later return where allowed, or file a voluntary disclosure for larger errors. The UAE is introducing mandatory e-invoicing in phases; check the Ministry of Finance and FTA timeline for when your business is in scope. Other Gulf countries: Saudi Arabia, Bahrain and Oman set their own record retention periods and correction procedures. Tip: Keep records in a structured folder per period; FTA requests usually come with short deadlines. Online: https://tax.gov.ae/ ### 8. Set a reminder for the next return (1 day) Set a reminder well before the next due date so records are ready. Repeat this process for each tax period, and review whether your tax period, registration details or business activities have changed; changes must be notified to the FTA. Other Gulf countries: Saudi, Bahraini and Omani returns follow their own monthly or quarterly cycles. Tip: Close your books for the period within two weeks of its end to leave time for review. ## Documents you'll need - **Trade licence**: Must be valid and match the registered business; changes must be notified to the FTA. - **VAT registration certificate (TRN)**: Shows your TRN and tax period; downloadable from EmaraTax. - **Sales tax invoices and credit notes**: Support output tax. Keep for at least five years. - **Purchase tax invoices and import records**: Valid tax invoices or customs import records are needed to recover input tax. - **Bank statements for VAT period**: Used to reconcile receipts and payments to the VAT report. ## Official sources - [FTA - VAT registration thresholds](https://tax.gov.ae/en/taxes/vat/vat.topics/registration.for.vat.aspx) - [FTA - Entry into force of amended administrative penalties (14 April 2026)](https://tax.gov.ae/en/media.centre/news/federal.tax.authority.announces.entry.into.force.of.the.decision.amending.administrative.penalties.imposed.for.violations.of.tax.legislation.and.calls.on.registrants.to.benefit.from.the.advantages.of.the.new.decision.aspx) - [Ministry of Finance - Cabinet Decision No. 40 of 2017 as amended (penalty table)](https://mof.gov.ae/wp-content/uploads/2025/11/Cabinet-Decision-No.-40-of-2017-and-its-amendments-v14.11.25.pdf) - [ZATCA - VAT return reminders 2026](https://zatca.gov.sa/en/MediaCenter/News/Pages/VAT-Returns-submission-for-Q2-June-2026.aspx) - [Federal Tax Authority (EmaraTax)](https://tax.gov.ae/) General guidance, not legal, tax or immigration advice. Confirm with the official source before you act. Use this template free in Raaya: https://raaya.cloud/p/bundled_VAT_FILING_ME