Vat Registration Dubai
                     VAT RETURN FILLING
What is the VAT Return: The official document to be completed by the Taxable Person and submitted to 
the Federal Tax Authority (“FTA”) at regular intervals detailing any output tax due and input tax 
recoverable and including any other information that is required to be provided. In this guide, we will 
refer to it as the “VAT return”. All VAT Returns should be submitted online using the FTA portal. The 
return can be submitted by the Taxable Person, or another person who has the right to do so on the 
Taxable Person’s behalf (for example, a Tax Agent or a Legal Representative).
Tax Period 
A Tax Period is a specific period of time for which the Payable Tax shall be calculated and paid.  The 
standard Tax Period applicable to a Taxable Person shall be a period of three calendar months ending on
the date that the FTA determines. The FTA may, at its discretion, assign a different Tax Period, other 
than the standard one, to a certain group of Taxable Persons (e.g. in some cases businesses may be 
required to file vat filing Dubai on a monthly basis).  Where a Taxable Person is assigned the standard 
Tax Period, he may request that the Tax Period ends with the month as requested by him, and the FTA 
may accept such a request at its discretion.
know here Vat return filing date in UAE, The VAT Return must be received by the FTA no later than the 
28th day following the end of the Tax Period concerned or by such other date as directed by the FTA. 
Where a payment is due to the FTA, it must be received by the FTA by the same deadline. 
Understanding tax liability  
Below are some key terms with respect to the operation of VAT, and how these could impact a Taxable 
Person’s tax liability.
vat_consultant_in_dubai
Tax Period 
A Tax Period is a specific period of time for which the Payable Tax shall be calculated and paid.  The 
standard Tax Period applicable to a Taxable Person shall be a period of three calendar months ending on
the date that the FTA determines. The FTA may, at its discretion, assign a different Tax Period, other 
than the standard one, to a certain group of Taxable Persons (e.g. in some cases businesses may be 
required to file VAT returns on a monthly basis).  Where a Taxable Person is assigned the standard Tax
Period, he may request that the Tax Period ends with the month as requested by him, and the FTA may 
accept such a request at its discretion.
 The VAT Return must be received by the FTA no later than the 28th day following the end of the Tax 
Period concerned or by such other date as directed by the FTA. Where a payment is due to the FTA, it 
must be received by the FTA by the same deadline. 
Understanding tax liability  
Below are some key terms with respect to the operation of VAT, and how these could impact a Taxable 
Person’s tax liability.
Output Tax
“Output tax” is the VAT a Taxable Person calculates and charges on its supplies of goods and services 
once it is registered for VAT. Output tax must generally be calculated on supplies made to other 
persons; however, in certain situations VAT might be required to be charged on supplies which were 
deemed to occur for VAT purposes or on supplies which are subject to the reverse charge provisions. 
The obligation to account for output tax arises at the tax point of the supply, i.e. at the date of supply. 
Once the date of the supply has taken place, the Taxable Person must account for the output tax in the 
VAT Return covering that Tax Period
Input Tax
From the recipient’s point of view, “input tax” is the VAT added to the price by the supplier when the 
recipient purchases goods or services which are subject to VAT. If the recipient is registered for VAT then
they may be able to recover this input tax from the FTA, subject to the conditions below:  the Taxable 
Person has received and retained a tax invoice or other documentation evidencing the amount of VAT 
on the supply or import; and  the amount of VAT has been paid, or is intended to be paid, in whole or 
in part (in which case the amount of input tax recoverable shall be limited to the equivalent amount). 
Once the ability to recover input tax has been confirmed, the person is able to include the amount in the
relevant VAT Return as an input tax deduction. 
Calculating tax liability
A registered person’s tax liability is simply the difference between the output tax payable for a given Tax
Period and the input tax which is recoverable for the same Tax Period. Where the output tax exceeds 
the input tax amount, a payment of the difference must be made to the FTA. Where the amount of input
tax exceeds the amount of output tax, a Taxable Person is entitled to a refund of VAT from the FTA.
Filing VAT Returns
For each Tax Period, a Taxable Person will be required to submit a VAT Return which contains details 
regarding the supplies made or received by the Taxable Person. With respect to sales and other outputs,
the Taxable Person will need to report: visit this website:- https://thevatconsultant.com