If your quarterly VAT period ended on 30 June 2026, the return and payment are due by 28 July. It is a good moment to check that your process still matches the rules, which changed in a few ways from 1 January 2026.
Deadlines and payment
- Tax periods are usually quarterly. The FTA may assign monthly periods, typically to businesses with annual taxable supplies of AED 150 million or more. Your stagger is shown on your EmaraTax registration.
- The return and payment are both due by the 28th day after the end of the tax period.
- Payment must reach the FTA by the due date, so allow time for bank transfers.
- Late payment is charged at 14% a year, calculated monthly, under the penalty rules that took effect on 14 April 2026.
What changed on 1 January 2026
Amendments to the VAT Law that took effect at the start of 2026 affect everyday filing:
- No more self-invoices for reverse charge. When you account for VAT under the reverse charge, for example on imported services, you no longer need to issue a self-invoice. You must still keep the supporting documents the Executive Regulation requires.
- A five-year limit for refunds. Requests to reclaim excess refundable tax must be made within five years.
- Input tax and evasion. The FTA can deny input tax where a supply is part of a tax-evasion arrangement and you knew or should have known, so supplier checks matter more than before.
The most common errors
- Wrong emirate. Standard-rated supplies must be reported by the emirate where they took place. Businesses with branches often put everything under one emirate.
- Missing reverse charge. Imported services and goods must be reported both as output VAT and, where recoverable, as input VAT.
- Blocked input tax claimed. Entertainment, staff benefits and vehicles available for private use are common examples where input VAT is not recoverable, or only partly.
- Zero-rated without evidence. Exports need proof that the goods left the UAE, or the supply may be standard-rated.
- Credit notes in the wrong period. Adjust output tax in the period the credit note is issued, with the correct reference to the original invoice.
- Unreconciled figures. The return should agree with your ledger and, from 2027, with the e-invoices you report.
Correcting a mistake
If an error changes the tax due by AED 10,000 or less, you can correct it in the next return. Above that, file a voluntary disclosure. Under the rules in force from 14 April 2026, the penalty for a voluntary disclosure made before an audit notice is 1% of the tax difference per month, much lower than before.
How Dreambooks helps
Dreambooks builds your VAT return from your ledger, splits standard-rated sales by emirate, records reverse charge automatically on imported services, and flags blocked input tax, so the return is right the first time.
Official sources
- Ministry of Finance: VAT Law amendments from January 2026
- Ministry of Finance: Tax Procedures Law amendments from early 2026
- FTA: VAT legislation
This article is general information as of July 2026, not tax advice. Check the latest FTA guidance, or speak to your tax adviser, before acting.