VAT core deadlineschapter by chapter

Decree-Law Art 13; ER Art 7Mandatory VAT Registration

Persons must register for VAT when taxable supplies exceed AED 375,000 over the previous 12 months or are expected to exceed it in the next 30 days, filing within 30 days of becoming liable.

Decree-Law Art 14; ER Art 10-12Tax Group Registration and Changes

Related parties can register as a Tax Group through a representative, with registration effective from the next tax period as decided by the FTA.

Decree-Law Art 17; ER Art 8Voluntary Registration

Persons below the mandatory VAT threshold may register voluntarily when supplies or expenses exceed AED 187,500, and voluntary registration cannot be cancelled within 12 months.

Decree-Law Art 21-23; ER Art 14VAT Deregistration

VAT registrants must apply for deregistration within 20 business days after ceasing taxable supplies or when supplies fall below the voluntary threshold; deregistration does not remove tax liability or fines.

Decree-Law Art 65, 67VAT Tax Invoice

Registered suppliers must issue original tax invoices for taxable and deemed supplies within 14 days, electronically where e-invoicing applies, and pay any VAT charged to the FTA.

Decree-Law Art 70VAT Tax Credit Note

A registered supplier must issue an original VAT tax credit note when output tax on a supply is reduced, delivering it to the recipient, electronically where e-invoicing applies.

Decree-Law Art 72-73; ER Art 64VAT Return and Payment

Taxable persons must file VAT returns and pay tax so both reach the FTA within 28 days after each tax period ends, and file a final return on deregistration.

Decree-Law Art 74; ER Art 64-65Excess Refundable Tax

Excess recoverable VAT may be carried forward and offset against later tax, but unclaimed surplus lapses after five years, and refunds are requested through the FTA.

Decree-Law Art 78-79VAT Record Keeping

Taxable persons must keep full records of supplies, invoices, imports, exports and adjustments, show Tax Registration Number on documents, and keep capital asset records for ten years.

Decree-Law Art 79 bisVAT Limitation Periods

The FTA cannot assess taxes after five years from the tax period, with extended limits for tax evasion or failure to register, and no voluntary disclosures allowed after five years.

Decree-Law Art 78; Art 79 bis-retRecord Retention — VAT records, tax invoices, credit notes

VAT records, tax invoices, and credit notes must be retained per tax procedures law, generally five years from period end, fifteen years for evasion or non-registration, and ten years for capital assets.