UAE VAT Return Periods Explained: Which Quarterly Schedule Are You On?

When your business is VAT registered in the UAE, it’s essential to know how often you need to file your VAT returns. This depends on the size of your taxable revenue:

• Businesses with annual taxable supplies over AED 150 million are required to file monthly VAT returns.

• Businesses with less than AED 150 million in taxable supplies are assigned a quarterly filing schedule.

If you’re on a quarterly schedule, you won’t necessarily follow standard calendar quarters. Instead, the FTA will assign you to one of three possible quarterly cycles, depending on when your VAT registration was approved.

Why Are There Different VAT Return Periods?

The FTA spreads out VAT filings across the year to manage administrative load and avoid too many returns being submitted at once. Your VAT period is assigned automatically when you register and will usually remain fixed.

The 3 Possible Quarterly VAT Return Cycles

• Group 1: January – March, due 28 April

• Group 2: February – April, due 28 May

• Group 3: March – May, due 28 June

UAE VAT Return Calendar (2025) for All Groups

VAT-registered business is assigned a specific return group that determines when VAT returns must be filed and paid.

The FTA uses three quarterly VAT cycles, depending on when your business registered. Each group follows a different three-month schedule, and the return must be submitted by the 28th day of the month following each quarter.

Below is the full UAE VAT return calendar for 2025, organized by group, to help you track your filing periods and due dates.

These VAT periods apply to businesses that are on a quarterly filing schedule, which includes most companies with annual taxable supplies under AED 150 million.

Where to Check Your Assigned VAT Period

Understanding your assigned VAT return period is crucial for avoiding late filings and staying compliant with the UAE Federal Tax Authority (FTA). The FTA assigns each business a quarterly filing cycle when you register for VAT, and this cannot be changed manually. To find out which VAT group your business belongs to, follow these steps through the FTA’s official e-Services platform:

1. Log into FTA e-Services

2. Navigate to VAT → VAT Returns

3. Check the listed return periods and due dates for your TRN (Tax Registration Number)

This section in your FTA account shows exactly which months your business must file for and by what deadline. Keeping track of this information will help you plan VAT calculations and avoid last-minute rushes or fines.

Tips for Staying on Top of Your VAT Filing

Staying organized is key to meeting UAE VAT filing requirements. Missed deadlines or incorrect filings can lead to financial penalties and disrupt your cash flow. Here are a few practical tips to ensure your business stays compliant with FTA VAT regulations:

• Set calendar reminders a few days before each due date to prepare your Form 201

• Use free UAE-focused accounting software like Naqood to automatically calculate VAT payable or reclaimable

• Don’t wait until the last day to file, bank delays or errors can lead to penalties

Consistent bookkeeping and early preparation ensure accurate filing and peace of mind, especially as your business grows.

Avoiding Penalties

If you miss your VAT return or payment deadlines in the UAE, the Federal Tax Authority (FTA) imposes strict penalties. These fines can accumulate quickly and impact your bottom line, especially for small businesses. Understanding these penalties will help you avoid costly mistakes:

• AED 1,000 fine for the first late return

• AED 2,000 for repeat late returns within 24 months

Late payment penalties:

• 2% of unpaid VAT immediately

• 4% if not paid within 7 days

• Up to 25% if unpaid after 1 calendar month

The best way to avoid penalties is to file early, pay on time, and automate your VAT management using a trusted solution like Naqood, which is built specifically for UAE-based businesses.

Need help identifying your VAT return cycle? Reach out to our support team or explore more articles in our Learning Center.