What Are the Filing Deadlines for VAT and Corporate Tax in the UAE?

If you own a business in the UAE, understanding tax deadlines is important for staying compliant and avoiding penalties. The UAE currently enforces two types of taxes for businesses: VAT (Value Added Tax) and Corporate Tax. Each has its own filing schedule and requirements, and both should be managed carefully with proper bookkeeping and accounting.

VAT Filing Deadlines in the UAE

VAT was introduced in 2018 and applies to most goods and services at a standard rate of 5%. After completing your VAT registration with the Federal Tax Authority (FTA), you will need to file VAT returns either monthly or quarterly, based on your business’s assigned cycle.

Most businesses in the UAE file their VAT returns quarterly. For example, if your VAT period ends on March 31, your return must be submitted by April 28. If your business is on a monthly schedule, the return is due by the 28th of the following month. If the deadline falls on a weekend or public holiday, it moves to the next working day. Submitting your VAT return on time is a key part of proper VAT and corporate tax filing.

Corporate Tax Filing Deadlines in the UAE

Corporate Tax was introduced starting June 1, 2023, and it applies to businesses earning more than AED 375,000 in annual profit. Once your corporate tax registration is complete, you must file your return within nine months from the end of your chosen financial year.

For example, if your financial year ends on December 31, your return must be submitted by September 30 of the following year. If your financial year ends on March 31, then the deadline is December 31. Maintaining accurate financial records and preparing a reliable financial audit report can help you meet this requirement with ease.

Failing to meet VAT or Corporate Tax deadlines can lead to penalties. You can request an FTA penalties assessment to check if your business is compliant and avoid unexpected fines. Delays in filing may also affect your ability to renew your business license or access certain government services. If your business is closing down, it is important to ensure that all pending tax filings are completed and included in your company liquidation report to avoid complications during the closure process.