How to File Your VAT-201 Return on EmaraTax (UAE) — Step by Step

If your business is registered for VAT in the UAE, you have to file a VAT-201 return for every tax period the Federal Tax Authority (FTA) assigns you. It is the form that tells the FTA how much output VAT you charged on sales, how much input VAT you can recover on purchases, and what you owe (or are owed) for the period. Filing it is done entirely online through the FTA's EmaraTax portal — there is no paper return.

This 2026 guide walks you through the VAT-201 form box by box, explains the UAE's standard 5% VAT rate, covers the deadlines, and flags the mistakes that most often trigger penalties. It is written for owners and finance staff who file their own returns, as well as for anyone who wants to understand what their accountant is doing.

One quick note before we start: Xrero (اكسريرو) is a Dubai-based cloud accounting and ERP platform. It is a separate company from Xero, the New Zealand accounting software — similar name, different product.

Key takeaway: The VAT-201 is filed online via EmaraTax at eservices.tax.gov.ae. Your tax period (monthly or quarterly) is assigned by the FTA, and both the return and any payment are due by the 28th day of the month following the end of the tax period. Even a nil return must be filed on time.

What is the VAT-201 return?

VAT-201 is the standard periodic VAT return for UAE-registered businesses. Across the period it summarises:

• Output VAT — the 5% VAT you charged customers on standard-rated sales, plus any VAT due under the reverse-charge mechanism on imports.
• Input VAT — the VAT you paid on eligible business purchases and expenses, which you can recover.
• Net VAT — output VAT minus recoverable input VAT. If output exceeds input, you pay the FTA; if input exceeds output, you are in a refund/credit position.

The FTA assigns each registered business a tax period — typically quarterly for smaller businesses or monthly for larger ones — based on its tax-year end. You do not choose your frequency; check it in your EmaraTax account.

Before you start: what you need ready

Gather these so the filing itself takes minutes, not hours:

• Your EmaraTax login (the same account used for VAT registration).
• Total standard-rated sales for the period, split by emirate where required, and the VAT charged on them.
• Zero-rated and exempt supply totals (kept separate — they are different things).
• Totals for imports subject to reverse charge.
• Total standard-rated purchases/expenses and the recoverable input VAT on them.
• Any adjustments — bad-debt relief, prior-period corrections, credit notes.

Step-by-step: filing VAT-201 on EmaraTax

Step 1 — Log in to EmaraTax

Go to eservices.tax.gov.ae and sign in. From your dashboard, open the relevant taxable-person profile and select the VAT tile.

Step 2 — Open the VAT201 return

Under your VAT registration, find the return for the open tax period and click to start the "VAT201 – New VAT Return" form. The period dates are pre-filled by the FTA — confirm they match the period you are reporting.

Step 3 — Enter sales and output VAT

Complete the sales section: standard-rated supplies (by emirate where prompted), zero-rated supplies, exempt supplies, and any reverse-charge amounts on imports. EmaraTax auto-applies the 5% rate to the net values you enter, so always enter net amounts unless the box specifically asks for the VAT figure.

Step 4 — Enter purchases and recoverable input VAT

Enter standard-rated expenses and the input VAT you are entitled to recover. Only claim VAT on costs that are genuinely for taxable business activity and properly evidenced by valid tax invoices.

Step 5 — Review the net VAT and adjustments

The form calculates net VAT payable or refundable automatically. Add any allowable adjustments (for example, bad-debt relief). Recheck every figure against your accounting records before moving on.

Step 6 — Submit and pay

Submit the return, then settle any VAT due. Payment is made through EmaraTax (e-Dirham/card, bank transfer, or GIBAN). Remember: submitting the return is not the same as paying — both must be done by the deadline.

VAT-201 box mapping basics

The form groups figures into sales/output VAT and expenses/input VAT. Here is a simplified map of what goes where:

Exact box numbers and labels can change as the FTA updates EmaraTax, so always read the on-screen labels in your live return rather than relying on a fixed numbering.

Deadlines and the filing checklist

The single date to remember: the return and the payment are due by the 28th day of the month following the end of your tax period. If the 28th falls on a weekend or public holiday, the FTA's stated practice is to move the deadline to the next business day — confirm in your account.

• ☐ Confirm your FTA-assigned tax period (monthly vs quarterly).
• ☐ Reconcile sales and purchase ledgers before you file.
• ☐ Keep zero-rated and exempt supplies separate.
• ☐ Enter net values; let EmaraTax apply the 5%.
• ☐ Submit the return AND pay by the 28th.
• ☐ Keep records and tax invoices for the required retention period.

How Xrero helps

Xrero won't replace EmaraTax — you still submit the VAT-201 through the FTA portal — but it does the slow, error-prone part for you: preparing the figures. As you raise invoices and record bills, Xrero tracks output and input VAT in real time and produces a VAT-201-ready summary, so you can transcribe the totals into EmaraTax with confidence instead of rebuilding them in a spreadsheet at the last minute.

Xrero also generates the FTA Audit File (FAF) export of your transaction-level VAT data, which is what you may be asked to provide during an FTA review. That keeps your VAT records FTA-compliant and audit-ready. See how the numbers are prepared on our UAE VAT software page, and if you would rather hand it off entirely, our accountant tools page shows how firms manage multiple clients' returns inside Xrero.

Frequently asked questions

This is general information, not tax or legal advice — verify current rules with the FTA (tax.gov.ae) or a licensed advisor before filing.