- Issuing authority
- Federal Tax Authority
- Jurisdiction
- United Arab Emirates
- Effective date
- October 28, 2026
- Stage
- Final rule
- Official document
- Form VAT201, Form VAT311
- Official source
- www.arabianbusiness.com
The UAE Federal Tax Authority (FTA) has issued a reminder to businesses regarding VAT returns and accompanying payments for quarterly periods ending September 30, setting a final submission deadline of October 28, according to Arabian Business.
Taxable persons are required to complete filing online via the EmaraTax digital platform. Payments can be settled through MagnatiPay or via FTA-generated GIBAN bank transfers. The authority noted that submitting Form VAT201 does not fulfill payment obligations on its own, and liabilities must be settled to avoid sanctions.
For businesses holding excess recoverable input VAT, the FTA permits either carrying forward the balance or applying directly for a refund using Form VAT311.
The authority cautioned that late returns and missed payments remain subject to administrative penalties calculated under the FTA's amended frameworks.
Sources
- Arabian Business · 2026-10-16



