VAT Return (UAE)

The VAT Return report is designed specifically for UAE businesses registered with the Federal Tax Authority (FTA). It compiles your output tax (VAT collected on sales) and input tax (VAT paid on purchases) into the format required for your VAT return filing.

This report is only available for companies with UAE selected as their country.

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How to View the VAT Return

1. Go to Reports
2. Select VAT Return (UAE)
3. Set the date range matching your VAT period (quarterly for most businesses)
4. The report loads automatically

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VAT Return Sections

The report follows the FTA's VAT return structure:

Section 1 — Sales and All Other Output

Breakdown of taxable supplies made during the period:

Box	Description
1a	Standard-rated supplies in the UAE (mainland)
1b	Supplies subject to the reverse charge (import of services)
1c–1g	Supplies in specific UAE emirates (Abu Dhabi, Dubai, Sharjah, Ajman, UAQ, RAK, Fujairah) — required for per-emirate reporting
2	Supplies of goods and services to registered customers outside UAE (exports)
3	Exempt supplies
4	Goods imported into the UAE (subject to import VAT)

Section 2 — Input Tax (Tax you can recover)

Box	Description
6	Input VAT recoverable on standard-rated purchases and imports
7	Input VAT on import of services (reverse charge)

Section 3 — Net VAT Due

Output Tax (Box 1a VAT amount)       AED 5,000
Input Tax recoverable (Box 6)       (AED 2,000)
─────────────────────────────────────────────
Net VAT Payable                      AED 3,000

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Per-Emirate Reporting

UAE VAT requires businesses to report sales broken down by the emirate where the supply took place. Acusheet tracks this using the Place of Supply field on each invoice — make sure this is set correctly on every invoice to ensure accurate per-emirate figures.

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Filing Your VAT Return

1. Run the VAT Return report for the period
2. Review each box — verify amounts match your records
3. Log in to the FTA EmaraTax portal
4. Enter the figures from each box into your online return
5. Submit and pay any net VAT due before the deadline

Acusheet generates the figures — you still need to file directly on the FTA portal.

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Frequently Asked Questions

How often do I need to file?
Most UAE businesses file quarterly. Your FTA registration letter confirms your filing frequency and tax period end dates.

What is the deadline?
The 28th of the month following your tax period end. For example, for a period ending 31 March, the deadline is 28 April.

What is reverse charge?
When a UAE VAT-registered business receives services from an overseas supplier (e.g. Google Ads, LinkedIn), the business must account for VAT itself — both as output tax and input tax. Set the Tax Treatment on the bill to "Import of Services" to capture this correctly.

What if I made a mistake in a previous period?
Corrections for amounts under AED 250,000 can be adjusted in the current period's return. Larger corrections require a voluntary disclosure to the FTA.

My VAT figures don't look right — what should I check?

• Ensure all invoices and bills are approved (not in Draft)
• Check that the correct tax rate is applied to each line item
• Verify the Place of Supply is set on all invoices
• Confirm your VAT period dates match the report date range exactly