Filing periods, deadlines and record keeping
You will be able to: Work out the due date for a VAT return; Use Zeyto's pre-filing checks and the filing lock correctly; State what records to keep and what Zeyto keeps for you.
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Tax periods and the 28-day deadline
According to u.ae and the FTA, the standard tax period is quarterly for businesses with annual turnover below AED 150 million and monthly for those at AED 150 million or more, and the FTA may assign a different period. The FTA VAT Returns User Guide says the return and any payment must reach the FTA no later than the 28th day after the end of the tax period. If that day is a weekend or national holiday, the deadline moves to the next business day. A period with no transactions still needs a nil return. Returns are filed online through the FTA portal (EmaraTax).
A quarterly filer follows one of three quarter cycles, depending on the tax year end on the registration certificate. From the FTA guide:
| Cycle | Quarters | Example due date |
|---|---|---|
| Stagger 1 | Feb-Apr, May-Jul, Aug-Oct, Nov-Jan | Period ending 30 April: due 28 May |
| Stagger 2 | Mar-May, Jun-Aug, Sep-Nov, Dec-Feb | Period ending 31 May: due 28 June |
| Stagger 3 | Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec | Period ending 31 March: due 28 April |
Preparing in Zeyto
- Set your filing cycle once: Return Worksheet, Change... next to Filing cycle. Choose Monthly or Quarterly, and for Quarterly the Quarter stagger on your certificate.
- Make sure every document in the period is submitted. Drafts are not counted.
- Run VAT Return (VAT 201) and compare it with the worksheet. The report reads a calendar month, so a quarterly filer reads three months.
- Open VAT Ledger and VAT Box Summary by Party. Look for parties with no TRN and for entries that look wrong.
- Clear any red banner about lines with no VAT tax code.
- File on the FTA portal using the worksheet figures. Then press Mark as Filed & Lock Period and confirm.
After the lock, VAT documents dated inside the period cannot be submitted, amended or cancelled. Documents with no VAT, such as plain receipt vouchers, and documents in other periods are not blocked. FAF Export builds a CSV of every VAT line for the period for your accountant. It is Zeyto's own flat list, not the FTA's official audit-file layout, so ask your accountant before sending it to the FTA.
Penalties
Late filing and late payment attract administrative penalties. The FTA announced that Cabinet Decision No. 129 of 2025, which amends Cabinet Decision No. 40 of 2017 on administrative penalties, came into force on 14 April 2026, so older figures in guides may be out of date. This lesson gives no amounts: check the FTA website for the current penalty table.
Record keeping
- UAE VAT rules require tax invoices and other VAT records to be kept for a minimum of five years. Longer periods apply to some records, for example real estate, capital assets and corporate tax records, and a 2026 amendment is reported to extend the period in some refund cases. Ask your accountant which period applies to you.
- Electronic copies can be kept as records if they are stored securely and stay authentic and complete; the rules for e-invoicing records are changing, so confirm the current FTA requirements.
- Zeyto never deletes posted documents: Amend and Cancel add reversing entries, and Posting Trail shows them. Documents take attachments up to 10 MB, and Settings, Backup holds your backups. Keep an extra copy off the computer.
Rules change; always check the FTA website.
Try it in the demo
- Open VAT, Return Worksheet and press Change... next to Filing cycle. Read the options, then close the box without saving.
- Work out the due date: your period is Mar-May and ends 31 May. When is the return due?
- Open Reports, VAT Ledger. Find the Return column and what OPEN and FILED mean.
- Open VAT, FAF Export (via More screens or Ctrl+K) and read the columns it lists.
Public demo company, sign in as admin / demoAdmin123. Data refreshes nightly.
- The return and the payment are due by the 28th day after the period ends, or the next business day.
- Quarterly is standard below AED 150 million turnover; the FTA assigns your cycle.
- Mark as Filed & Lock Period cannot be undone in Zeyto; press it after the portal accepts the return.
- Keep VAT records at least five years (UAE VAT rules), and longer where other rules apply.
Check yourself
4 questions on this lesson. Not timed, not the exam, and you can try again. Score 60% or more, and read the lesson, to complete it.
1. A quarterly VAT return is due on the last day of the tax period.
2. Your tax period follows Stagger 3 and ends on 31 March. By when is the return due?
3. Which statements about Mark as Filed & Lock Period in Zeyto are true?
Select all that apply.