VAT201 Return Structure
Interactive VAT 201 return form for hands-on practice. Enter amounts, VAT, and adjustments to see how the return calculates.
Practice Scenario
Q1 2026 (Jan–Mar)Dubai Electronics Retailer LLC
A retail business selling electronics across Dubai and Sharjah. Some goods are exported to Saudi Arabia. All figures are for Q1 2026 (January–March).
| Transaction | Amount (AED) | VAT (AED) |
|---|---|---|
| Standard-rated sales to walk-in customers (Dubai branch) | 450,000.00 | 22,500.00 |
| Standard-rated sales to corporate clients (Sharjah branch) | 120,000.00 | 6,000.00 |
| Export of electronics to Saudi Arabia (zero-rated) | 80,000.00 | 0.00 |
| Standard-rated purchases from VAT-registered suppliers | 200,000.00 | 10,000.00 |
Read the transactions above, then fill in the VAT 201 return below. Click "Check Return" when done.
VAT 201 Return
Interactive Practice Form| Box | Amount (AED) | VAT (AED) | Adjustment (AED) |
|---|---|---|---|
1aStandard rated supplies in Abu Dhabi | |||
1bStandard rated supplies in Dubai | |||
1cStandard rated supplies in Sharjah | |||
1dStandard rated supplies in Ajman | |||
1eStandard rated supplies in Umm Al Quwain | |||
1fStandard rated supplies in Ras Al Khaimah | |||
1gStandard rated supplies in Fujairah | |||
2Tax refunds provided to tourists under the tax refunds for tourists scheme | |||
3Supplies subject to reverse charge provisions | |||
4Zero-rated supplies | |||
5Exempt supplies | |||
6Goods imported into the UAE | |||
7Adjustments to goods imported into the UAE | |||
| 8 Totals |
| Box | Amount (AED) | VAT (AED) | Adjustment (AED) |
|---|---|---|---|
9Standard rated expenses (VAT-registered suppliers only) | |||
10Supplies subject to the reverse charge provisions | |||
| 11 Totals |
| 12Total VAT due for the period | 0.00 |
| 13Total recoverable tax for the period | 0.00 |
| 14Net VAT Payable / (Recoverable) | 0.00 |
Did you apply the Profit Margin Scheme in respect of any supplies made during the tax period?
This is an interactive practice form for educational purposes only. Figures are not submitted to the FTA. Actual filing must be done through the FTA's official EmaraTax portal.
Practical UAE example
**Abu Dhabi Trading Company — VAT201**: The company reports: Standard-rated sales AED 500,000 (Box 1), zero-rated exports AED 100,000 (Box 2), exempt supplies AED 50,000 (Box 3). Output tax = 5% of AED 500,000 = AED 25,000. Input tax: domestic purchases AED 200,000 VAT (Box 9), import VAT AED 10,000 (Box 11). Total input tax = AED 30,000. Net VAT = AED 25,000 - AED 30,000 = AED 5,000 refundable.
Key takeaways
- VAT201 has three sections: output tax, input tax, and net payable.
- Output tax includes standard-rated and reverse charge supplies.
- Input tax includes domestic purchases and import VAT.
- Always reconcile the return to accounting records before filing.
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)
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)
FTA — VAT Returns and Filing
UAE Federal Tax Authority · VAT return filing, tax periods, due dates, payment methods
UAE Government Portal — Filing a Tax Return for VAT
United Arab Emirates — Government Portal (u.ae) · VAT return filing overview, tax periods, deadlines
1. What does Box 1 of the VAT201 return represent?
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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.