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 UAE VAT return, officially referred to as Form VAT201, must be filed quarterly/monthly with the Federal Tax Authority (FTA) to report output VAT, i.e., VAT collected on sales, and input VAT, i.e., VAT paid on purchases. If your output VAT is higher than input VAT, you must pay the difference to the FTA. If not, the difference will be refunded to you.
When is my VAT return due?
You must file and pay your VAT returns by the 28th of the month after the end of your tax period. For example, if you file on a quarterly basis, your Q1 (January-March) VAT will be due by 28th April. If you file late, you must pay a penalty of AED 1,000 for the first offence and a penalty of AED 2,000 is applicable on repeat offences within 24 months. Check your exact deadline →
What is the Reverse Charge Mechanism?
In the reverse charge mechanism, instead of the foreign supplier charging VAT, the importer is responsible for self-assessing input as well as output VAT. This results in a net-zero VAT impact when the purchase was made for a taxable business use.
What is blocked input VAT?
You cannot claim recovery of input VAT on block input VAT expenses, such as entertainment expenses, personal expenses, motor vehicles not exclusively for business, and purchases without valid tax invoices. Violating this rule is a leading FTA audit trigger. Learn more →
How accurate is this estimator?
You should view Skrooge’s VAT return calculator as a planning tool. There can be about 10% variance from your actual VAT return, since we simplified the tool to not account for emirate-specific rules, merged the import and RCM field, and did not apply the apportionment method for mixed supplies. To know your exact VAT return, you will need the assistance of an experienced professional.
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. However, processing VAT refunds can take several weeks. You can also choose to carry forward the excess to offset future VAT obligations.
How to calculate VAT return in the UAE?
Start by classifying expenses based on whether they contribute to producing taxable supplies, exempt supplies, or both. Find out the VAT portion of expenses incurred in producing taxable supplies. Then, use the standard apportionment method, the Specified Recovery Percentage (SRP), or any other approved special method to find the recoverable portion of VAT paid on expenses that support taxable as well as exempt supplies. This will be your recoverable residual input VAT; add it to the VAT paid to produce taxable supplies to arrive at your VAT refund. Your net VAT obligation will be the VAT refund subtracted from the output VAT you charged.
What is the difference between output VAT and input VAT?
Output VAT is what you charge on your sales, and input VAT is what you pay on your purchases.
How to file the VAT return on the FTA portal?
Log in to your EmaraTax account, navigate to VAT 201 Return Form under the VAT section, verify the VAT period and generate the VAT return reference period number, enter details pertaining to sales, output VAT, purchases and input VAT, upload supporting documents, review the auto-calculated payable tax/refund amount, submit the return and the authorized signatory details, and pay the VAT dues.
What happens if input VAT exceeds output VAT?
Whether your input VAT exceeds output VAT is not very important. What matters is whether your recoverable input VAT exceeds your output VAT. In such cases, you can claim a refund via EmaraTax.
What are the penalties for late VAT return filing?
Late VAT return filing carries a penalty of AED 1,000 for the first offence and a penalty of AED 2,000 for repeat offences within 24 months.
How often should I file VAT returns — monthly or quarterly?
Businesses with annual taxable turnover up to AED 150 million file VAT returns on a quarterly basis, while those with an annual taxable turnover above AED 150 million must file every month.
Need help filing your VAT return?
Our team helps UAE businesses file accurate VAT returns and stay compliant with FTA requirements every day.
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