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UAE VAT Fundamentals/Module 10: Tax Periods & VAT201 Filing
5 min

Tax Periods — Monthly vs Quarterly

Understanding tax periods, how they are assigned, and when monthly vs quarterly filing applies.

Tax Periods

A tax period is the period for which a taxable person must file a VAT return. The FTA assigns the tax period at registration.

Quarterly Filing

Most businesses file quarterly (every 3 months):

  • Q1: January–March (return due 28 April)
  • Q2: April–June (return due 28 July)
  • Q3: July–September (return due 28 October)
  • Q4: October–December (return due 28 January)

Monthly Filing

Certain businesses must file monthly:

  • Businesses with annual revenue exceeding AED 150 million.
  • The FTA may also assign monthly filing in specific cases.

Changing Tax Periods

The FTA may change a business's tax period based on:

  • Revenue growth (if annual revenue exceeds AED 150 million, monthly filing may be required)
  • Revenue decline (if a monthly filer's revenue drops significantly, quarterly filing may be restored)
  • The FTA's discretion in specific cases

Filing Deadline

The VAT return must be submitted by the 28th of the month following the end of the tax period.

If the 28th falls on a weekend or public holiday, check current FTA guidance — the deadline may be extended to the next business day.

Payment Deadline

Payment of any VAT due must be made by the same deadline as the return filing (the 28th).

Nil Returns

Even if no VAT is due (e.g., only zero-rated supplies with input tax refunds), a return must still be filed showing the relevant figures.

Practical UAE example

**Dubai Retailer — Quarterly Filer**: A retailer is assigned quarterly tax periods. For Q1 (Jan–Mar), the VAT return is due by 28 April. The retailer reports AED 45,000 output tax, AED 28,000 input tax, and pays AED 17,000 net VAT by 28 April. If the retailer's annual revenue grows to AED 160 million, the FTA may switch them to monthly filing.

Key takeaways

  • Most businesses file quarterly; large businesses (AED 150M+) file monthly.
  • Filing deadline: 28th of the month following the tax period.
  • Payment due by the same deadline as the return.
  • Nil returns are required even when no VAT is due.

Authoritative sources

Federal Decree-Law No. 8 of 2017 on Value Added Tax

United Arab Emirates — Federal Tax Authority · The VAT Law — Articles 1 to 82 (as amended by Federal Decree-Law No. 18 of 2022)

Effective: 1 Jan 2018Verified: 5 Oct 2026View source

Cabinet Decision No. 52 of 2017 on the Executive Regulations of the Federal Decree-Law No. 8 of 2017 on VAT

United Arab Emirates — Cabinet / Federal Tax Authority · Executive Regulations (as amended by Cabinet Decisions No. 46/2020, 24/2021, 88/2021, 99/2022, 100/2024, and 100/2025)

Effective: 1 Jan 2018Verified: 5 Oct 2026View source

FTA — VAT Returns and Filing

UAE Federal Tax Authority · VAT return filing, tax periods, due dates, payment methods

Effective: 1 Jan 2018Verified: 5 Oct 2026View source
Knowledge check

1. A business has a tax period ending 30 June. By what date must the return be filed?

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This lesson is general educational content, not individualized tax or legal advice. Always consult a qualified professional for your specific situation.