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Open live demoUAE VAT filing deadlines, tax periods and record keeping
A VAT return that arrives on day 29 is late. This guide sets out the tax periods, the 28-day rule, the three quarterly cycles, what to keep and for how long, and how to prepare and lock a period in Zeyto.
Screenshot from the Zeyto demo company, with sample data.
The 28-day rule
When the return and payment are due
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.
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A period with no transactions still needs a nil return. Returns are filed online through the FTA portal, EmaraTax. 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No. 40 of 2017 on administrative penalties, came into force on 14 April 2026, so older figures in guides may be out of date.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 page gives no amounts: check the FTA website for the current penalty table.
Quarterly cycles
Which quarters do you follow?
A quarterly filer follows one of three cycles, depending on the tax year end on the registration certificate. From the FTA guide:
- Stagger 1Quarters: February to April, May to July, August to October, November to January. A period ending 30 April is due 28 May.
- Stagger 2Quarters: March to May, June to August, September to November, December to February. A period ending 31 May is due 28 June.
- Stagger 3Quarters: January to March, April to June, July to September, October to December. A period ending 31 March is due 28 April.
In Zeyto
Preparing and locking a period
- Set your filing cycle onceIn the Return Worksheet, choose Change next to Filing cycle. Pick Monthly or Quarterly and, for Quarterly, the quarter stagger on your certificate.
- Submit every documentDrafts are not counted in the return.
- Run the VAT Return and check itThe report reads a calendar month, so a quarterly filer reads three months. Check it against the worksheet.
- Check the VAT Ledger and partiesOpen VAT Ledger and VAT Box Summary by Party. Look for parties with no TRN and for entries that look wrong.
- Clear any red bannerA banner about lines with no VAT tax code must be cleared before the period can be marked filed.
- File, then lockFile on the FTA portal. Only after it is accepted, press Mark as Filed and Lock Period.
After filing
What the lock does, and what it cannot undo
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. Zeyto's help says there is no button to undo a filing and no administrator override, so a correction must be dated in an open period. Press the lock only after the portal accepts the return.
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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.
Record keeping
What to keep and for how long
- 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. 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 the Posting Trail shows them. Documents take attachments up to 10 MB.
E-invoicing does not change the 28-day rule The Ministry of Finance e-invoicing timetable is separate from the VAT return deadline. For UAE e-invoicing, Zeyto's connection to an Accredited Service Provider is not released yet, so we do not claim e-invoicing readiness; see our UAE e-invoicing page for the dates. Rules change, so check the FTA website before you file. This page is general information, not tax or legal advice, and was last reviewed on 8 November 2026.
Go deeper
Related guides
Prepare the numbers before the deadline.
Related guides and pages
- UAE E-InvoicingUAE e-invoicing dates from the Ministry of Finance, what an accredited service provider does.
- UAE VAT FilingZeyto handles UAE 5% VAT end to end: tax invoices, input and output ledgers, reverse charge.
- e-Invoicing 2027What UAE e-invoicing means for your ERP: the Ministry of Finance dates, seven questions to ask any vendor.
- VAT 201 return guideHow to prepare a UAE VAT 201 return: what each box means, a worked example.
- UAE tax invoice requirementsWhat a valid UAE tax invoice must show: the 14-day rule, the fields on a standard invoice, simplified invoices.
- Reverse charge VATHow reverse charge VAT works in the UAE: services from foreign suppliers, import VAT.
Buying guides
- ERP Software UAEOffline-capable ERP for UAE businesses: sales, purchase, POS, inventory, accounting, UAE VAT and reports on your own server.
- Trading ERP UAEZeyto ERP for UAE trading companies: quotations, sales orders, purchase, GRN, landed cost, inventory, VAT, receivables.
- VAT POS DubaiZeyto POS for Dubai retail and service counters: VAT invoices, barcode billing, returns, refunds, day-end cash closing.
UAE e-invoicing roadmap
Get invoices, VAT and data fields in order first
Zeyto is built around UAE VAT, structured invoice data and local validation. The connection to an Accredited Service Provider is on the roadmap and not released yet.
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FAQ
Straight answers
What is the deadline for filing a VAT 201 return?
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.
Am I a monthly or quarterly filer?
According to u.ae and the FTA, the standard period is quarterly for businesses with annual turnover below AED 150 million and monthly for those at AED 150 million or more. The FTA may assign a different period, so check your registration certificate.
How long must I keep VAT records?
UAE VAT rules require tax invoices and other VAT records to be kept for a minimum of five years, and longer for some records. Ask your accountant which period applies to you.
Can I undo the period lock in Zeyto?
No. Zeyto's help says there is no button to undo a filing and no administrator override, so lock the period only after the FTA portal accepts the return. A correction must be dated in an open period.
Does Zeyto file the return for me?
No. Zeyto prepares the Return Worksheet and a detail export. You file on the FTA portal.
Prepare your next return in the demo
Open the demo, choose a tax period and read the Return Worksheet.