The VAT return for July to September 2026 is due, with payment, on 28 October 2026 for quarterly filers. To file it cleanly you need five things ready: sales and purchase listings that match your bank, output VAT split by emirate, reverse-charge imports, credit notes, and zero-rated and out-of-scope items kept apart. A nil return is still a return and must be filed. Use the checklist below, tick each line, and send what you have to us by WhatsApp.
What is on a VAT return checklist for the UAE?
A VAT return is a summary of everything you charged and everything you paid for in the quarter. The FTA does not see your books, so every figure in the boxes must be backed by a record you can produce later. The checklist below follows the order we work in, so you can use it as a printable sheet for your own team or hand it to your bookkeeper.
Step 1: Reconcile your listings to the bank
- Export the sales listing for 1 July to 30 September and tick every invoice against a bank receipt or an open receivable.
- Export the purchase listing and tick every supplier invoice against a payment or an open payable.
- Check that the first and last invoice numbers of the quarter are in the listing, with no gaps in the sequence.
- List any bank receipts with no invoice behind them. These are the items most often missed, such as deposits and advance payments.
If the listing and the bank disagree, fix that first. A return built on an unreconciled ledger will not survive a query. Deposits are a common trap, and our guide on VAT on advance payments and deposits explains when the VAT point arises.
Step 2: Split output VAT by emirate
The return asks for your standard-rated sales by emirate. The FTA’s VAT return guide allocates each sale to the emirate of the establishment connected with the supply, so a business with branches in more than one emirate must not book everything to head office. Tag each sale before you total the quarter. Doing this after the fact from a long list is slow, so ask your team to tag it on the invoice from now on.
Step 3: Pick up reverse-charge imports and purchases
- Services bought from a supplier outside the UAE, where you account for the VAT yourself.
- Goods imported through customs, where the VAT paid at the border appears on the customs declaration.
- Both the output side and the input side of the reverse charge, so the two entries are on the return together.
Step 4: Match credit notes to the original invoice
Every discount, return or price correction after the invoice date needs a tax credit note that refers to the original invoice. A credit note not issued means the output VAT stays on your return. Check the quarter for refunds you paid to customers and confirm each has its note. See our post on missing tax credit notes if you are unsure what the note must show.
Step 5: Separate zero-rated, exempt and out-of-scope
These three are reported in different places and mixing them changes your recoverable input VAT. Zero-rated is still a taxable supply at 0%. Out-of-scope is not a supply the UAE VAT law taxes at all. Give each sale a clear tax code in your books, then check the totals before you enter them. The guide to out-of-scope supplies has the dividing line.
Step 6: Check input VAT you want to recover
- Each purchase invoice is a valid tax invoice in your company name, with the supplier’s tax registration number.
- Nothing blocked is included, such as costs the VAT law does not let you recover.
- The difference between what you charged and what you paid makes sense against last quarter. See output VAT vs input VAT if you want the basics.
Step 7: File even if there was no activity
If you made no taxable sales and had no recoverable purchases in the quarter, you still file. The steps are in how to file a nil VAT return. Skipping it is how a dormant company collects a penalty.
Step 8: Pay with the right reference
If the return shows VAT payable, the payment must reach the FTA by the same 28 October date. Pay using the payment reference generated for your return, and keep the receipt with the filing. Paying the right sum under the wrong reference is a common reason a payment shows as unpaid.
Want this quarter checked by a CA-led team before the date? WhatsApp us on +971 54 1721 823.
What the deadline means in practice
The date applies to quarterly filers for the period ending 30 September. Monthly filers have their own dates, so check which period your registration uses. The FTA sets filing periods, so if you are not sure, look at your VAT registration certificate or ask us. Counting back from 28 October, two weeks is a sensible cushion. Leaving everything to the last weekend is how people file with a wrong figure to avoid a late one.
What our cut-off looks like
For clients, VAT data must reach us by the 15th of the month after the VAT period closes. For this quarter that was 15 October. If you are past it, message us today and we will say what can still be filed by the 28th. Automatic reminders go out ahead of every cut-off. It leaves us the days between the 15th and the 28th to prepare the return, check it with you, and file with time to spare.
What does sending it to us by WhatsApp look like?
There is no software to learn. After onboarding, you send your documents online or by WhatsApp, in whatever form you have them.
- Photo or PDF of sales invoices and credit notes, or the export from your accounting software.
- Supplier invoices and the customs declarations for imports.
- Bank statements for July, August and September.
- A one-line note on anything unusual, such as a deposit, a refund or a new customer abroad.
We reconcile, prepare the return, send you the figures to approve, file, and give you the payment reference. We work in Tally in house, and support your Odoo, Zoho, Xero or QuickBooks file if you already use one.
What this costs
VAT filing is included in our monthly packages, which cover VAT, Corporate Tax and books. The price is fixed in advance and set by the number of transactions you post each month. Groups with two or three entities are quoted on request.
Our Zero Penalty Assurance is in writing: where your data reaches us by the agreed cut-off dates, no FTA penalty arises from late or incorrect filing, and if a penalty arises from a mistake in our submission, we bear it.
Start now, not on the 27th
You have the checklist. The cheapest time to find a gap is this week, while there are still days to fix it. We have helped 572+ UAE businesses over 18+ years, and our record is zero FTA penalties on our watch.
Send us your July to September documents today and we will tell you what is missing. WhatsApp us on +971 54 1721 823.
Frequently asked questions
When is the VAT return due for July to September 2026?
28 October 2026 for quarterly filers, for both the return and the payment. Confirm your filing period on your VAT registration certificate.
Do I file a VAT return if I had no sales this quarter?
Yes. A nil return is still a return and must be filed by the due date.
What records should I keep for a VAT return in the UAE?
Keep tax invoices, credit notes, customs declarations, bank statements and the listings behind each box, so you can show how every figure was built.
How does the Zero Penalty Assurance work for VAT returns?
When your data reaches us by the agreed cut-off dates, no FTA penalty arises from late or incorrect filing. If our mistake causes one, we bear it. It is confirmed in writing.
