File UAE VAT Return (VAT 201 — EmaraTax)

Skill: Convert sales/purchase VAT data into a UAE VAT 201 return

Region: United Arab Emirates (الإمارات العربية المتحدة) Category: Tax — VAT (VAT 201) Does: Takes a period's sales and purchase VAT data and maps it onto the UAE VAT 201 return for submission through the Federal Tax Authority EmaraTax portal/API. System: FTA EmaraTax — VAT 201 return

UAE VAT is 5%. The VAT 201 reports standard-rated supplies broken down by Emirate, zero-rated and exempt supplies, reverse-charge (imports), and recoverable input VAT, netting to VAT payable or refundable. Returns are filed via EmaraTax for the tax period (monthly or quarterly per the FTA) by the 28th of the month following the period. Box references below follow the VAT 201 structure.

When this applies

• A VAT-registered person files the VAT 201 each tax period (the FTA assigns monthly or quarterly periods) by the 28th-after-period deadline; payment is due the same date.
• The Emirate-level breakdown of standard-rated supplies is a distinctive UAE requirement tied to where the supply is made.

Structure (VAT 201 → EmaraTax)

Taxpayer & period      TRN, tax period, return basis
Box 1a–1g  Standard-rated supplies BY EMIRATE (Abu Dhabi, Dubai, Sharjah, Ajman,
           Umm Al Quwain, Ras Al Khaimah, Fujairah): amount + output VAT (5%) + adjustments
Box 2      Tax refunds to tourists (if applicable)
Box 3      Supplies subject to reverse charge (recipient self-accounts)
Box 4      Zero-rated supplies
Box 5      Exempt supplies
Box 6      Goods imported into the UAE (auto-populated from customs)
Box 7      Adjustments to imports
Box 8      Totals (output side)
Box 9–10   Recoverable input VAT (standard expenses + reverse-charge/imports)
Box 11     Total recoverable input tax
Box 12–14  Net VAT due / payable or refundable

Calculation rules

• Output VAT = standard-rated supplies × 5%, reported per Emirate (Box 1a–1g) according to where the supply is made (for fixed establishments, the relevant Emirate); zero-rated (Box 4) and exempt (Box 5) carry no output VAT.
• Reverse charge / imports: the recipient self-accounts output VAT on Box 3 / Box 6 (imports often auto-populated from customs against the TRN) and may recover it as input VAT if eligible.
• Recoverable input VAT (Box 9–10) excludes blocked items (e.g. certain entertainment, non-business motor vehicles) and is subject to apportionment where used for exempt supplies.
• Net VAT = total output VAT (Box 8) − total recoverable input VAT (Box 11) → payable or refundable (Box 12–14); refunds may be requested or carried forward.
• Amounts in AED; reconcile import boxes with the customs-linked figures.

Worked example (outline)

TRN=100123456700003, period Q2-2025
Box 1 (standard-rated): Dubai 1,000,000 → VAT 50,000 ; Abu Dhabi 400,000 → VAT 20,000
Box 4 (zero-rated): 200,000
Box 6 (imports): 300,000 → reverse-charge VAT 15,000 (auto-populated)
Output VAT total (Box 8): 50,000 + 20,000 + 15,000 = 85,000
Box 9–11 recoverable input VAT: 60,000
Net VAT payable (Box 12–14): 85,000 − 60,000 = 25,000 AED

Submitted via EmaraTax with payment by the 28th-after-period deadline.

Validation checklist

• TRN and tax period correct; monthly vs quarterly per the FTA assignment
• Standard-rated supplies reported per Emirate (Box 1a–1g) at 5%; zero-rated/exempt separated
• Reverse-charge (Box 3) and imports (Box 6) self-accounted; import figures reconcile with customs auto-population
• Recoverable input VAT excludes blocked items; apportionment applied where exempt supplies exist
• Net VAT = Box 8 − Box 11 → payable/refundable (Box 12–14)
• AED amounts; filed and paid via EmaraTax by the 28th-after-period deadline

Last updated: 2026-05-31 — confirm the current VAT 201 layout, Emirate-reporting rules, blocked-input and apportionment rules, and the filing/payment deadline against current FTA EmaraTax (tax.gov.ae) guidance before use.