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How to Submit VAT Return in UAE?

VAT Return - An Introduction

A VAT return is a form that you file with HMRC, to mention the supplies received or made by a taxable person. A VAT return is filed by those businesses whose monthly VAT return is applicable. If you're not registered with FTA/ VAT then you will not file a VAT return. Filling a VAT return is an easy process and the method is completely online. Using this portal, the taxpayers are required to manually provide the values of Output VAT, Sales, Purchases, Input VAT, etc.
The name of the VAT return form is 'VAT 2O1'. On the Federal Tax Authority (FTA) portal, this form is categorized into 7 sections named as:
1. Taxable Person Details
2. VAT Return Period
3. The VAT on sales and all other outputs
4. The VAT on expenses and all other inputs
5. Net VAT Due
6. Additional reporting requirements
7. Declaration and Authorized Signatory
Note: Each of these sections is further categorized into boxes and input fields which we have completely discussed in the below heading.

How to Submit VAT Return in UAE?

To file a VAT return, you must first visit the online portal of FTA and then login with your account credentials. Once logged in navigate to the Form Menu and then select 'VAT'- 'VAT 201'- 'VAT Return' and then click on 'VAT 201 NEW VAT Return'. This will open the VAT return form in your browser. Step by step guide for each heading is provided below.

1. Taxable Person Details

In this section, the taxpayers are required to enter some basic details such as the Tax Registration Number. When you will enter your TRN, all your basic details such as name and address will be auto-populated. In case of an Agent, you're required to enter the details of Tax Agent Approval Number and the associated Tax Agent Number.

2. VAT Return Period

In this section, some information will be auto-populated such as:
  • VAT Return Due Date
  • VAT Return Period
  • VAT Return Period Reference Number
  • Tax Year End

3. The VAT on Sales and All Other Outputs

In this section, the taxpayers are required to provide some important details such as tax refunds to tourists, taxable supplies across the seven emirates, zero-rated supplies, Imports made in UAE, VAT exempt supplies.

4. The VAT on Expenses and All Other Inputs

Here, you have to provide the details of expenses and purchases on which you have paid VAT. You are also required to fill the section of recoverable input tax.

5. Net VAT Due

Three boxes are provided in this section that contains the following values
  • The total value of due tax for the period
  • Toral value of recoverable tax for the period
  • Payable tax for the period
Filling these fields requires some extra care, so must have all your accounting team with you during this process.

6. Additional Reporting Requirement

If you've applied for Profit Margin Scheme during the grace period then check the boxes, otherwise, ignore this section.

7. Declaration and Authorized Signatory

In this section, you're required to authorized signatory details. After filling all the sections, tick the box next to the declaration section. Now click on Submit and your documentation will be sent to the authorities for processing.
You can also save your information as Draft by clicking the button 'Save as Draft'.