UAE VAT return calculator
Your VAT return payable is output VAT (5% of standard-rated sales plus reverse charge VAT) minus recoverable input VAT (5% of eligible costs plus the same reverse charge VAT). If input VAT is higher, you have a refund. The return and payment are due 28 days after the end of the tax period.
Reviewed by Countify's ACCA/FCCA chartered certified accountants · Updated
- Output VAT (boxes 1–3)
- AED 13,500.00
- Reverse charge VAT (box 3 and box 10)
- AED 1,000.00
- Recoverable input VAT (boxes 9–10)
- AED 7,000.00
- Net VAT payable (box 14)
- AED 6,500.00
Results are estimates for general information, not tailored advice.
Sample quarterly returns
No exempt sales; reverse charge VAT is declared and recovered in the same return.
| Sales / costs | Output VAT (boxes 1–3) | Recoverable input VAT (boxes 9–10) | Net VAT payable (box 14) |
|---|---|---|---|
| AED 100,000 / 40,000 | AED 5,000.00 | AED 2,000.00 | AED 3,000.00 |
| AED 250,000 / 120,000 | AED 12,500.00 | AED 6,000.00 | AED 6,500.00 |
| AED 500,000 / 450,000 | AED 25,000.00 | AED 22,500.00 | AED 2,500.00 |
| AED 200,000 / 300,000 | AED 10,000.00 | AED 15,000.00 | AED -5,000.00 |
The return is due 28 days after the end of the tax period, together with any payment.
How the return adds up
Form 201 on EmaraTax splits sales by emirate (box 1), then records tourist refunds, reverse charge supplies, zero-rated, exempt and import figures. Input VAT goes in box 9 (standard-rated expenses) and box 10 (reverse charge). Box 14 is the net VAT payable or refundable.
- Output VAT = 5% × standard-rated sales + 5% × reverse charge imports
- Input VAT = 5% × recoverable purchases + 5% × reverse charge imports
- Net VAT = output VAT − input VAT
Common mistakes
The errors we fix most often are claiming input VAT without a valid tax invoice, reclaiming VAT on blocked costs (most entertainment and staff vehicles), forgetting reverse charge on foreign software and advertising, and putting sales in the wrong emirate. If you make exempt sales, only part of your input VAT is recoverable; use the input VAT apportionment calculator. Deadlines and penalties are covered in our VAT return guide.
Legal basis
- Federal Decree-Law No. 8 of 2017 on VAT
- Cabinet Decision No. 52 of 2017 (VAT Executive Regulation), as amended
We review this calculator whenever the FTA or Ministry of Finance issues a new decision or clarification.
Frequently asked questions
When is a UAE VAT return due?
By the 28th day after the end of the tax period, usually quarterly. Payment is due by the same date.
What happens if input VAT is more than output VAT?
You are in a refund position. You can request the refund on EmaraTax or carry the credit forward to the next return.
Do I include zero-rated sales on the return?
Yes. Zero-rated sales are reported (box 4) even though no VAT is charged; they also count towards your registration threshold.
Can I recover VAT on all business expenses?
No. VAT on client entertainment, motor vehicles available for private use and some staff benefits is blocked, and VAT linked to exempt sales is not recoverable.
VAT registration and returns
Our FTA registered accountants register you, file every return on time and fix errors before the FTA finds them, for a fixed monthly fee.