VAT return filing (VAT201) on EmaraTax: output and input VAT, reverse charge, corrections and payment

We reconcile your sales and purchase registers with the books, check tax invoices and reverse charge entries, block input VAT that is not recoverable, file the VAT201 return on EmaraTax and tell you the amount and deadline for payment.

AED 850Quarterly (or monthly if assigned)

For: Every VAT-registered business: mainland and free zone companies, individuals in business, landlords of commercial property and non-resident registrants.

What we need from you

Sales register with tax invoice numbers
Output VAT
Purchase register with supplier TRNs
Input VAT
Import declarations
Reverse charge on imports
Foreign service invoices
Reverse charge on services
Credit notes issued and received
Adjustments
Bank and ledger reconciliation
Completeness
Exempt supplies list
Partial exemption

What we discuss

Did you import goods or buy services from abroad?
Reverse charge entries
Any exempt income, such as residential rent?
Input VAT apportionment
Any client entertainment or car costs?
Some input VAT is blocked
Are suppliers genuine and VAT registered?
Evasion chain rule from 2026
Any errors in past returns?
Correct in the return or by voluntary disclosure

What we file

Reconcile registers with the ledger
VAT201 return
Output VAT on sales and reverse charge, minus recoverable input VAT
Payment

What you get

Filed VAT201 and working file
Payment advice or refund note
Exceptions list (missing invoices, blocked VAT)

The law

Art 3, Federal Decree-Law 8 of 2017: Standard rate of 5 percent Source
Arts 54 and 55, Federal Decree-Law 8 of 2017: Conditions to recover input tax Source
Art 54, Federal Decree-Law 8 of 2017 as amended from 1 January 2026: Input tax can be denied where the supply is part of an evasion chain the business knew or should have known about Source
Cabinet Decision 129 of 2025: From 14 April 2026: late payment 14 percent a year charged monthly; incorrect return AED 500, repeat AED 2,000 Source

Questions people ask

Online payment in AED is not open yet. Send us a message and an adviser for United Arab Emirates confirms the scope and the fee before any work starts.