All VAT-registered businesses and Excise Tax-registered persons in the UAE are legally required to file periodic tax returns with the Federal Tax Authority (FTA). Late or inaccurate filing attracts administrative penalties under Cabinet Decision No. 40 of 2017 as amended, including the latest amendments under Cabinet Decision No. 129 of 2025 (effective 14 April 2026). At Abdelhamid & Co. Certified Public Accountants & Auditors L L C SP, we are licensed by the UAE Ministry of Economy (Local Auditors Record No. LC0106-01) and registered as a licensed FTA Tax Agent (TAN: 30003958 | TAAN: 20033908). We prepare and file VAT and Excise Tax returns on your behalf directly via the EmaraTax portal. This service is part of our broader UAE VAT and excise tax services. It is closely linked to our voluntary disclosure service and reconsideration requests service. Learn more about our firm and our team. Return filing obligations are governed by: All returns are filed through the EmaraTax portal. The FTA publishes guidance and legislation on its legislation page. VAT filing frequency: Quarterly (monthly if turnover exceeds AED 150 million) Filing frequency: VAT returns are filed on a quarterly basis for most registered businesses, with the return and payment due within 28 days of the end of each tax period. Businesses with annual turnover exceeding AED 150 million may be required to file on a monthly basis as assigned by the FTA. What must be reported: Each VAT return must accurately report total taxable supplies (standard-rated at 5% and zero-rated), total output VAT, total exempt supplies, total input VAT recoverable, net VAT payable to or refundable from the FTA, and imports and reverse-charge transactions. Penalties for late or incorrect filing under Cabinet Decision No. 40 of 2017 as amended by Cabinet Decision No. 129 of 2025 (effective 14 April 2026): late filing — AED 1,000 for first offence, AED 2,000 for repetition within 24 months; incorrect return — AED 500; late payment surcharge — 14% per annum; no voluntary disclosure before FTA audit — 15% fixed penalty + 1% monthly on the tax difference. Excise Tax returns are filed monthly, with payment due within 15 days of the end of each tax period. Excise Tax applies to tobacco products, carbonated drinks, energy drinks, sweetened beverages, and electronic smoking devices and tools at rates of 50% or 100% depending on the product category. Each Excise Tax return must report all taxable imports, local production, and stockpilers. We collect and review your financial data for the tax period — including sales invoices, purchase invoices, import declarations, and expense records — to ensure all taxable transactions are correctly captured and classified at the right VAT or Excise Tax rate. We reconcile your output VAT and input VAT positions, identify any errors or missing invoices, and prepare the complete VAT return in the FTA format. We flag any transactions requiring special treatment — such as zero-rated exports, exempt supplies, designated zone movements, or reverse-charge imports. As licensed FTA Tax Agents, we file the VAT or Excise Tax return on your behalf directly through the EmaraTax portal, within the statutory deadline, and provide you with confirmation of filing and the tax payable or refundable position. We advise on the VAT refund claim process where a repayment position arises, identify errors from the filed period for correction via voluntary disclosure, and provide ongoing compliance guidance to prevent future issues. For ongoing engagements, we maintain a compliance calendar that tracks all filing and payment deadlines across your VAT and Excise Tax obligations. We send advance reminders, prepare returns ahead of deadline, and ensure no filing window is missed — eliminating the risk of the AED 1,000–2,000 late filing penalty and 14% per annum late payment surcharge. Our structured approach ensures accuracy, compliance, and timely action at every stage: VAT returns and payments are due within 28 days of the end of the tax period. For most businesses this is quarterly — e.g., a return covering January to March is due by 28 April. The due date is visible in your EmaraTax account. Under Cabinet Decision No. 40 of 2017 as amended (including Cabinet Decision No. 129 of 2025), the penalty is AED 1,000 for the first offence and AED 2,000 for repetition within 24 months. In addition, a late payment surcharge of 14% per annum applies to any unpaid tax from the day following the due date. If the error results in a tax difference of AED 10,000 or more, a formal voluntary disclosure must be filed. For errors below AED 10,000, the correction can be made in the next return period. Filing a voluntary disclosure before an FTA audit avoids the 15% fixed penalty on the tax difference. Yes. As licensed FTA Tax Agents (TAN: 30003958 | TAAN: 20033908), we can prepare and file VAT and Excise Tax returns on your behalf through the EmaraTax portal, manage correspondence with the FTA, and handle voluntary disclosures or reconsideration requests if needed. Yes. Even if there are no transactions in a period, a VAT-registered business must file a nil return by the due date to avoid a late filing penalty of AED 1,000. Excise Tax returns are filed monthly (not quarterly), with payment due within 15 days of the end of the month. They cover taxable imports, local production, and stockpiler declarations. The penalty framework under Cabinet Decision No. 40 of 2017 and its amendments applies to Excise Tax returns in the same way as VAT returns. Yes. Where a VAT return results in a repayment position (input VAT exceeding output VAT), a refund can be claimed from the FTA via EmaraTax. We manage the VAT refund application process on your behalf and advise on the supporting documentation required. For disputes over rejected refunds, we also offer reconsideration request services. 📞 Phone / WhatsApp: +971 50 794 8028 Abdelhamid & Co. Certified Public Accountants & Auditors L L C SP — Licensed by the UAE Ministry of Economy (LC0106-01) | Licensed FTA Tax Agent (TAN: 30003958 | TAAN: 20033908) Last reviewed: April 2026. Content reflects UAE law at date of review.VAT and Excise Tax return filing service in the UAE
Legal framework for VAT and Excise Tax return filing in the UAE
Key facts — VAT and Excise Tax return filing UAE
VAT return deadline: 28 days after end of tax period
Excise Tax filing frequency: Monthly — payment due within 15 days
Late filing penalty: AED 1,000 first offence / AED 2,000 repeat within 24 months
Late payment surcharge: 14% per annum (CD 129/2025, effective 14 April 2026)
Our TAAN: 20033908 | TAN: 30003958VAT return filing — key requirements
Excise Tax return filing — key requirements
Our VAT and Excise Tax return filing services
1. Data collection & transaction review
2. VAT reconciliation & return preparation
3. Filing via EmaraTax
4. Post-filing advisory & voluntary disclosure
5. Compliance calendar & deadline monitoring
Our methodology — how we deliver the return filing service
Why choose Abdelhamid & Co for VAT return filing?
Frequently asked questions — UAE VAT return filing
When is the VAT return due in the UAE?
What is the penalty for filing a VAT return late?
What if I filed an incorrect VAT return?
Can a licensed FTA Tax Agent file VAT returns on my behalf?
Does a nil VAT return still need to be filed?
How is Excise Tax return filing different from VAT?
Can a VAT refund be claimed if the return shows excess input VAT?
Related services
Contact us for VAT return filing services in the UAE
📞 Direct: +971 065 289 414
🌐 Office: Sharjah, Al Qasimia, Omran Tower, Office 302
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Mobile\WhatsApp: 0507948028
Phone: 065610040
Email: info@abdelhamidcpa.com