VAT Return Calculator
UAE 2026
Estimate your quarterly VAT filing in seconds. See how much you owe the FTA or can claim back — before you file.
Estimate Your VAT ReturnVAT Return Examples
| Scenario | Sales (AED) | Purchases (AED) | Output VAT | Input VAT | Net VAT | Result |
|---|---|---|---|---|---|---|
| Small consultancy (no imports) | 200,000 | 80,000 | 10,000 | 4,000 | 6,000 | Payable |
| E-commerce with imports | 500,000 | 150,000 | 50,000 | 32,500 | 17,500 | Payable |
| Exporter (mostly zero-rated) | 50,000 | 200,000 | 2,500 | 10,000 | -7,500 | Refundable |
| New startup (pre-revenue) | 0 | 120,000 | 0 | 6,000 | -6,000 | Refundable |
| Mixed supplies (exempt + standard) | 300,000 | 160,000 | 15,000 | 8,000 | 7,000 | Payable |
Understanding Your VAT Return
UAE VAT at a Glance
- Mandatory registration — taxable supplies exceed AED 375,000/year
- Voluntary registration — taxable supplies exceed AED 187,500/year
- Filing frequency — quarterly for most businesses, monthly for some
What is the Reverse Charge Mechanism?
- Applies to — imported services (foreign SaaS, consulting, royalties) and some goods
- How it works — you self-assess 5% VAT as Output VAT, then claim it back as Input VAT
- Net effect — zero if fully recoverable (for taxable business use)
- Common mistake — declaring Output side but forgetting the Input recovery
Blocked Input VAT — The #1 Audit Trigger
- Entertainment — client meals, corporate events, hospitality: fully blocked
- Personal expenses — anything not exclusively for business: fully blocked
- Motor vehicles — unless used exclusively for transport, resale, or rental: fully blocked
- No valid invoice — missing TRN, VAT not shown separately: fully blocked
- Exempt supplies — goods/services used for exempt supplies: partially blocked
VAT Penalties (effective 14 Apr 2026)
- Late registration — AED 10,000 (fixed)
- Late filing — AED 1,000 first offence, AED 2,000 repeat within 24 months
- Late payment — 14% per annum, accrued monthly
- Wrong filing (FTA audit) — AED 500 + 15% of unpaid tax + 1%/month
- Wrong filing (voluntary disclosure) — AED 500 + 1%/month
- Non-compliant tax invoices — AED 2,500 per document
Valid Tax Invoices
- Required for Input VAT — you cannot claim VAT without a compliant invoice
- Full invoice — required for supplies over AED 10,000
- Simplified invoice — allowed for supplies under AED 10,000
- Non-compliant invoice penalty — AED 2,500 per document
Skrooge Resources
Start here: Compliance Diagnostic
Not sure if your numbers are right? Run the 2-minute Compliance Diagnostic first. It identifies your risk areas and feeds directly into the tools below — so you get exact penalty amounts and exact filing deadlines tailored to your situation.
Tools
- FTA Penalty Calculator — See exactly what penalties you'd face for late or wrong VAT filing
- Compliance Calendar — Shows your exact VAT filing deadline with reminders
- VAT Calculator — Convert inclusive/exclusive prices for individual transactions
Guides
- Simplifying VAT Return Filing in the UAE — Filing process, deadlines & 2026 changes
- Tax Invoice Format UAE — FTA invoice requirements, full vs simplified format
- VAT Registration Process UAE — Step-by-step guide & thresholds
- Documents Required for VAT Registration — Eligibility, documents & common mistakes
Frequently Asked Questions
What is a UAE VAT return?
A VAT return (Form VAT 201) is a quarterly or monthly filing with the Federal Tax Authority (FTA) that reports your Output VAT (collected on sales) minus your Input VAT (paid on purchases). The difference is either payable to the FTA or refundable to you.
When is my VAT return due?
VAT returns must be filed and paid by the 28th of the month following the end of your tax period. For example, Q1 (Jan–Mar) is due by 28 April. Late filing incurs a AED 1,000 penalty for the first offence and AED 2,000 for repeat offences within 24 months. Check your exact deadline →
What is the Reverse Charge Mechanism?
When you import services from abroad (e.g. foreign SaaS, consulting, royalties), you must self-assess VAT at 5% as Output VAT. If the service is for taxable business use, you can recover the same amount as Input VAT — making the net impact zero. This tool handles both sides.
What is blocked input VAT?
Certain expenses cannot be claimed as Input VAT even if you were charged 5%. These include: entertainment expenses, personal expenses, motor vehicles not exclusively for business, and purchases without valid tax invoices. Claiming blocked VAT is the #1 FTA audit trigger. Learn more →
How accurate is this estimator?
This tool is a planning estimator, not a filing tool. Expect up to ~10% variance from the actual filed return due to simplifications (no emirate breakdown, merged import/RCM fields, no apportionment calculation). For an exact return, you need proper bookkeeping and professional filing.
Can I get a refund if my Input VAT exceeds Output VAT?
Yes. If your total Input VAT is greater than your total Output VAT, you can claim a refund through EmaraTax. The FTA reviews refund claims and processing can take several weeks. Alternatively, the excess can be carried forward to offset future payable VAT.
Need help filing your VAT return?
Our team helps UAE businesses file accurate VAT returns and stay compliant with FTA requirements every day.
Contact Us 
