How to File a UAE VAT Return as an Online Seller in 2026: Deadline, Boxes, Penalties and a Worked Example

A registered UAE online seller files a VAT return for every tax period, normally every three calendar months, and the return and the payment must be received by the Federal Tax Authority (FTA) no later than the 28th day after the period ends, unless the FTA directs another date, as of October 2026. A late return costs AED 1,000 the first time. This page shows what the return contains, what an online seller must collect before filing, and what a worked quarter looks like.

When is your UAE VAT return due?

The standard tax period is three calendar months, ending on the date the FTA assigns you. You can ask for the period to end with a month you prefer, but the FTA accepts that at its discretion. The FTA may also give you a shorter or longer period if it considers that necessary, for example to monitor compliance.

The return and the payment are both due by the 28th day following the end of the tax period. If the 28th day is a weekend or public holiday, the regulation does not say the deadline moves, so file before it. Your own deadlines are shown in your FTA account; the FTA also lists upcoming VAT filing dates on its website.

The table is built from the VAT Executive Regulation.

Do you have to file if you made no sales?

Yes. The Decree-Law requires a taxable person to submit a return for each tax period, declaring all supplies made and received in it, and it contains no exemption for a quiet period. A nil return is still a return, and missing it carries the same late-return penalty. If your business has stopped trading, do not simply stop filing. Read VAT deregistration in the UAE first, because you must apply to deregister within a fixed time and the FTA keeps expecting returns until it acts.

What goes into a UAE VAT return?

The regulation lists the minimum content of a return. For an online seller the useful parts are these:

• Your name, address and Tax Registration Number (TRN), the tax period and the submission date.
• The value of taxable supplies in the period and the output tax charged on them.
• The value of zero-rated supplies, such as qualifying exports.
• The value of exempt supplies.
• The value of supplies where the buyer accounts for the tax (the reverse charge).
• The value of expenses for which you recover input tax, and the recoverable tax.
• The total due tax and recoverable tax, and the resulting payable tax or excess.

If recoverable tax is larger than due tax, the regulation says the excess may be repaid in line with the Decree-Law and the Tax Procedures Law. The Decree-Law adds that you apply to the FTA to recover it. Neither text states a number of days; ask your tax agent how the FTA handles refund requests in practice.

What records does an online seller need before filing?

The return is only as good as the numbers under it. Collect these for each tax period:

1. Sales by channel. Your Amazon.ae and noon settlement reports, your own website orders and any direct invoices. Split them by VAT treatment: standard-rated at 5%, zero-rated and exempt.
2. Delivery and cash on delivery charges. These follow the VAT treatment of the supply; see VAT on COD and delivery charges.
3. Marketplace fee invoices. Commission, fulfilment and advertising fees carry VAT you may recover. The treatment of each fee is in VAT on Amazon.ae and noon fees.
4. Import documents. Customs declarations showing VAT paid on stock you imported.
5. Credit notes and refunds. Returned orders reduce your output tax only if you issue a valid credit note; see tax invoice requirements.
6. Supplier invoices. Without a valid tax invoice you risk losing the input tax claim.

Worked example: one quarter for a marketplace seller

This is illustrative only. The 5% rate is sourced above; every other number is invented to show the arithmetic. Say a seller has these figures for one tax period, all in AED and all excluding VAT:

Output tax is AED 20,000 less AED 1,000 for credit notes, so AED 19,000. Recoverable input tax is AED 3,000 plus AED 750 plus AED 7,500, so AED 11,250. The payable tax is AED 19,000 less AED 11,250, which is AED 7,750. Whether each input is fully recoverable depends on your own facts, which is why a registered tax agent should review the first few returns.

If the same seller pays this AED 7,750 late, the FTA charges a monthly penalty at 14% a year on the unsettled amount for each month or part of a month. The FTA does not publish a ready-made monthly figure on that page, so work it out from the table and your own unsettled balance.

What are the penalties for filing or paying late?

These amounts are from the FTA's published penalty table. The table carries a footnote that it was amended by Cabinet Decision No. 129 of 2025 with effect from 14 April 2026, so use the current FTA version when you calculate a real penalty.

What goes wrong with marketplace sellers' returns?

• Filing from the marketplace dashboard total. Settlement reports can net out fees, refunds and reserves. Reconcile to invoices, not to the payout.
• Missing import VAT. If a freight forwarder clears your goods, make sure the customs declaration is in your name or that you can otherwise prove the VAT you paid.
• Wrong period for credit notes. A refund recorded in the wrong period shifts output tax and can trigger an incorrect return.
• Paying after the deadline. Filing on time does not help if payment arrives late. Both are due on the same date.
• No process after you stop trading. Keep filing until the FTA deregisters you.

FAQ

When is the UAE VAT return due for a quarterly filer? The return and payment are due by the 28th day after the end of the tax period, unless the FTA directs another date. The standard period is three calendar months, so a period ending 31 December has a deadline of 28 January.

Can I file a VAT return late and pay the penalty later? You can file late, but the AED 1,000 late-return penalty applies, rising to AED 2,000 if it is repeated within 24 months, and any tax not paid by the deadline attracts the monthly 14% a year penalty.

Do I need to file a VAT return if I only sell on Amazon.ae or noon? Yes, if you are VAT-registered. Marketplace sales are your taxable supplies, so they go into your return. Whether you must be registered depends on your turnover; the mandatory threshold is AED 375,000 and the voluntary threshold is AED 187,500.

Is the 28-day deadline counted in business days? The regulation says the 28th day following the end of the tax period, not business days. Treat it as calendar days and aim to file several days early.

Can I get a VAT refund if I paid more input tax than I charged? The Decree-Law lets you apply to the FTA to recover excess recoverable tax, and the regulation says it may be repaid in line with the Decree-Law and the Tax Procedures Law. Neither states a number of days, so confirm the process with the FTA or a tax agent.

What if I realise I filed a wrong return? The FTA penalty table distinguishes an incorrect return from a late one, and the FTA offers a correction route. Read the current FTA guidance on voluntary disclosure and ask your tax agent before you resubmit. This is general information.

Do I file one return for Amazon.ae, noon and my website together? Yes. One TRN means one return per tax period covering all your taxable supplies, whatever the channel. Keep the channel split in your workings so you can reconcile each total to its settlement report.

This is general information, not tax or legal advice. Confirm your own position with the Federal Tax Authority or a registered tax agent.

What to do next

Put your tax period end dates in a calendar, set a reminder 10 days before the 28th-day deadline, and reconcile sales and fee invoices every month, not once a quarter. If you are not registered yet, start with UAE VAT registration for sellers and the EmaraTax registration checklist. If you want the marketplace side run for you, Blooprint, an Amazon SPN verified partner, offers Amazon.ae account management and noon account management.