UAE VAT Return Calculator
Work out your net VAT payable to (or refundable from) the FTA for any filing period. Handles standard-rated, zero-rated, exempt, and reverse-charge entries.
Sales (output side)
Purchases (input side)
How to use
- 1
Pull your sales records for the filing period (one month or one quarter). Add up all invoices BEFORE VAT to get your standard-rated sales figure.
- 2
Separate any zero-rated sales (exports, healthcare, education) and exempt sales (residential rent, financial services) into their own boxes. The FTA needs you to report them, even though no VAT is collected.
- 3
Pull your purchase records. Add up the NET amount of standard-rated purchases (rent, supplies, professional fees) — the calculator computes the 5% input VAT you paid.
- 4
Did you import services from outside the UAE? Software subscriptions, foreign consultants, ad spend on Google or Facebook — that triggers the reverse-charge mechanism. Enter the value here.
- 5
If you have BOTH taxable and exempt sales (rare), enter the percentage of input VAT that's NOT recoverable. For most businesses, leave at 0.
- 6
The result shows your net VAT payable to the FTA. If it's negative, you can claim a refund or carry forward as a credit. Either way, the figure should match line 14 of your FTA return.
- 7
Compare against what your bookkeeping software produces. If they're more than AED 100 apart, something is being mis-classified somewhere — investigate before submitting.
Frequently asked questions
Quarterly for most UAE businesses, monthly if the FTA has assigned you to that schedule (larger businesses). The return is due 28 days after the period ends. For a quarter ending 31 March, the return and payment are due by 28 April.
Zero-rated supplies are technically VAT-able but at 0%. You don't charge customers VAT, but you CAN still recover input VAT on related purchases. Examples: exports, qualifying healthcare and education. Exempt supplies are completely outside VAT — no VAT charged AND no input VAT recoverable. Examples: residential rent, financial services, bare land sales.
When you import services from outside the UAE (foreign consultants, SaaS subscriptions, Google Ads, Meta Ads), the foreign supplier doesn't charge UAE VAT. Instead, you charge yourself VAT on the value, claim the same VAT back as input VAT, and net to zero. You MUST report it on both sides of your return — Box 3 (output) and Box 9 (input). Failing to report is a common audit finding.
You can only recover input VAT on purchases that relate to your taxable sales. If 80% of your sales are taxable and 20% exempt, you can typically only recover 80% of the VAT on shared overhead costs (rent, electricity, professional fees). The calculator's 'Non-recoverable %' field handles this.
You get a refund. Two options: (1) request a cash refund from the FTA (usually paid within 20 working days after review), or (2) carry the credit forward to offset against future periods' VAT payable. Most small businesses just carry it forward. Cash refunds are worth requesting only for amounts above AED 5,000.
Late filing first offence: AED 1,000. Second offence within 24 months: AED 2,000. Late payment: 14% per year on overdue balances (introduced April 2026). Inaccurate return / under-reporting: up to 300% of the shortfall for deliberate evasion. These compound quickly — set a calendar reminder for 28 days after each period end.
Mandatory registration if your taxable turnover exceeds AED 375,000 in the past 12 months OR is expected to exceed it in the next 30 days. Voluntary registration is available above AED 187,500. Below those thresholds, you don't charge VAT, can't recover input VAT, and don't file returns.
No — these are blocked input tax items under the regulations. Even if you have a VAT invoice, you can't recover VAT on: company cars (except dedicated commercial vehicles like delivery vans), entertainment expenses, employee meals (unless meal allowance is part of contract). Plan accordingly.
Related tools
Source: UAE Federal Tax Authority (FTA), VAT Decree-Law No. 8 of 2017 and Executive Regulations · Last verified 2026-06. Verify on FTA (tax.gov.ae). This tool provides estimates only and is not legal, tax or financial advice. Always verify your specific situation with the relevant UAE authority or a licensed advisor before taking action.