How to file the UAE VAT 201 return, box by box
The VAT 201 is the return every VAT-registered business in the UAE files with the Federal Tax Authority (FTA) through EmaraTax. It reports the VAT you charged on sales, the VAT you can recover on purchases, and the difference you pay or reclaim.
In short: file and pay within 28 days after your tax period ends (usually quarterly). Report standard rated sales by emirate in Box 1, imported services under the reverse charge in Box 3, and recoverable VAT on purchases in Boxes 9 and 10. Box 14 is what you pay.
Who files and how often
Every business registered for VAT files a VAT 201, even for a period with no sales. Most businesses have quarterly tax periods. Businesses with annual turnover of AED 150 million or more are usually given monthly periods, and the FTA can assign a different period. Your tax periods are shown on your VAT registration certificate in EmaraTax.
Deadline and payment
- Filing: no later than 28 days after the end of the tax period.
- Payment: the tax due in Box 14 must reach the FTA by the same date.
- Plan as if the date is fixed. Paying a few days early allows for bank transfer times.
The VAT 201, box by box
Amounts are in AED. Each sales box has a net amount column and a VAT column.
| Box | Name | What goes in it |
|---|---|---|
| 1a–1g | Standard rated supplies | Sales taxed at 5%, split by emirate: Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al Quwain, Ras Al Khaimah, Fujairah. Credit notes reduce these figures. |
| 2 | Tax refunds provided to tourists | Only for retailers in the tourist refund scheme. Filled in by the FTA. |
| 3 | Supplies subject to the reverse charge | Services you bought from suppliers outside the UAE, domestic reverse charge purchases (for example gold or electronic devices bought for resale), and some goods not declared through customs. |
| 4 | Zero rated supplies | Sales taxed at 0%, such as qualifying exports, international transport and certain education and healthcare. |
| 5 | Exempt supplies | Sales that are exempt, such as renting out residential property, local passenger transport and some financial services. |
| 6 | Goods imported into the UAE | Imports declared through customs where VAT is accounted for on the return. Filled in from customs data. |
| 7 | Adjustments to goods imported | Corrections when the customs figure in Box 6 is wrong or missing. |
| 8 | Totals | Calculated: Boxes 1 to 7. |
| 9 | Standard rated expenses | Purchases and expenses with 5% VAT that you are allowed to recover, with a valid tax invoice. |
| 10 | Supplies subject to the reverse charge | The recoverable part of the VAT you reported in Boxes 3, 6 and 7. |
| 11 | Totals | Calculated: Boxes 9 and 10. |
| 12 | Total value of due tax | Calculated: your output VAT. |
| 13 | Total value of recoverable tax | Calculated: your input VAT. |
| 14 | Payable tax for the period | Box 12 minus Box 13. If negative, you have a refundable credit. |
| 15 | Refund request | Whether you want a negative Box 14 refunded or carried forward. |
Labels in EmaraTax can be worded slightly differently. The order and logic are the same.
The emirate split in Box 1
Standard rated sales are reported in the emirate where your fixed establishment most closely connected to the sale is located, not where your customer is. A company with one office in Dubai reports all its standard rated sales in Box 1b (Dubai), even when it sells to customers in Abu Dhabi. A business with branches in several emirates splits sales by the branch that makes them. The split does not change the tax you pay, but the FTA uses it to share revenue between the emirates, so it must be right.
Common mistakes
- Forgetting the reverse charge on foreign services. Software subscriptions, advertising and consultancy bought from abroad usually belong in Box 3, with the same VAT recovered in Box 10 if you are fully taxable.
- Claiming VAT without a valid tax invoice. Input VAT needs a tax invoice (or the documents the FTA accepts) in your name.
- Recovering blocked VAT. VAT on entertainment for non-employees and on cars available for private use generally cannot be recovered.
- Putting every sale in one emirate when you have branches in more than one.
- Mixing up zero rated and exempt. Zero rated sales (Box 4) still let you recover input VAT; exempt sales (Box 5) generally do not.
Penalties from 14 April 2026
Cabinet Decision No. 129 of 2025 changed the VAT penalty rules from 14 April 2026:
- Late payment: an annual rate of 14% on the unpaid tax, charged monthly, instead of the old percentage penalties.
- Late filing: AED 1,000 the first time, and AED 2,000 for a repeat within 24 months.
- Incorrect return: AED 500 for a first violation and AED 2,000 for a repeat, waived if you correct the return by its due date.
How to correct a mistake
If you find an error after filing, small differences can be corrected in a later return, while larger errors are corrected with a voluntary disclosure (form VAT 211) in EmaraTax. Under the 2026 rules, a voluntary disclosure that changes the tax due carries a penalty of 1% per month on the difference, so correcting early costs less. Check the current threshold and rules with the FTA or your tax adviser before you decide which route applies.
How Cenqra helps
Cenqra builds the VAT 201 from your approved invoices, bills and bank entries: standard rated sales split by emirate, zero rated and exempt sales, the reverse charge (including the domestic reverse charge) and imports. You can open any box to see the documents behind it, then file the figures in EmaraTax. See VAT returns in Cenqra.
Sources
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