TaxSavvyAE

Late VAT return filing

I missed the VAT return deadline by a few days. What is the penalty?

The situation

Late filing of a VAT return carries a fixed penalty of AED 1,000 for the first time and AED 2,000 if repeated within 24 months.

The law

  • Cabinet Decision 40 of 2017 as amended: Fixed penalty for late VAT returns

What it means for you

Example: return due 28 October and filed 2 November is late, so AED 1,000. A second late return within 24 months costs AED 2,000. Late payment is charged separately. File even if you cannot pay in full, to avoid the filing penalty.

What to do

  1. File the return immediately.
  2. Pay what you can now.
  3. Check penalties in EmaraTax.
  4. Set an internal deadline of the 20th.

Check the FTA schedule for any change to late filing amounts after 14 April 2026.

We can do this for youVAT return filing (VAT201) on EmaraTax: output and input VAT, reverse charge, corrections and payment: AED 850

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