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Understanding Your First Quarterly VAT Period in the UAE - Determining your VAT Period start and end dates
September 15, 2023

UAE VAT Filing – A quick overview:

Most businesses in the United Arab Emirates are required to file their VAT Quarterly (every 3 months).

However, for newly registered businesses, the challenge often lies in determining the exact start and end dates for that crucial first filing period.

Finding your VAT Period Start and End:

Unfortunately, the VAT period information will only become available in your FTA e-services account after the relevant period has passed. This can leave you somewhat in the dark about which period you’re supposed to be filing for.

So, how does the Federal Tax Authority (FTA) determine your first VAT period?

In the UAE, the commencement of your first quarterly VAT is based on your VAT registration date. For instance, if your VAT registration date falls within the month of June, your first VAT period will run from 1st June to 30th September. Importantly, this first period sets the pattern for your ongoing VAT filing periods.

Subsequent VAT Periods:

Following this example, your second VAT period will run from the 1st of October to the 31st of December.

It’s as simple as that. Your VAT registration date sets the pace for you future filing periods, ensuring a systematic approach to VAT compliance.

Should you seek further expert advice, clarity or guidance, do not hesitate to reach out to us. Our team is just a message away, ready to assist you in your VAT journey.

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Information provided on the site is merely guidance that may change in line with UAE law and regulations. Users must not consider this to be financial advice or their sole resource when making any financial decision. Theta7 is a trading name for THETA 7 Accounting & Bookkeeping L.L.C, an authorised & licensed accounting firm under the Ministry of Economy and the Federal Tax Authority of the United Arab Emirates.
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