Registration, quarterly returns and corrections on EmaraTax — prepared from your books and reviewed before anything reaches the FTA.
| Standard rate | 5% |
| Mandatory registration | Taxable supplies above AED 375,000 |
| Voluntary registration | Supplies or expenses above AED 187,500 |
| Typical return period | Quarterly |
| Filing and payment due | 28 days after the period ends |
| E-invoicing | Phased from 1 January 2027 |
Quarterly VAT return preparation, review and filing on EmaraTax, with every figure traced to your books.
Standard-rated local sales and purchases
Mixed supplies, imports and reverse charge
High volumes or specialised VAT positions
Registration is mandatory when taxable supplies and imports exceed AED 375,000 over the past 12 months, or are expected to within the next 30 days. You may register voluntarily from AED 187,500.
Most businesses file quarterly. Returns and payment are due by the 28th day after the end of each tax period.
Depending on the amount, the error is corrected in the next return or through a voluntary disclosure. We review the position and file the correction for you.
The UAE is moving to mandatory structured e-invoicing through accredited service providers. Businesses with revenue of AED 50 million or more go live from 1 January 2027 and others from 1 July 2027. Our readiness assessment maps what you need to change.
Tell us your TRN period and monthly invoice volume — we'll quote a fixed quarterly fee.
If your financial year ended 31 December 2025, your UAE Corporate Tax return and any tax payable are due by 30 September 2026. Late filing attracts FTA penalties from AED 500 a month.
