English text status

English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

A VAT Return must be filed for every Tax Period by the last day of the month following its end, even where no purchases, Imports or Supplies occurred. The NBR may estimate Tax when a Return is not filed.

Who should read this?

All Registrants and the teams preparing, reviewing and paying VAT Returns.

Why does it matter?

A nil Return remains mandatory, and electronic submission is treated as the Taxable Person's acknowledgement of its accuracy. Non-filing does not pause liability and may lead to assessment, fines and other consequences.

Last day of following monthNil Return requiredAssessment on non-filing

Current text

A Taxable Person shall submit to the Bureau a Tax Return for each Tax Period, in which he discloses all Imports and Supplies he has made or received during that Tax Period using a form prepared for this purpose by the Bureau, by no later than the last day of the month following the end of the Tax Period concerned. A Taxable Person shall be obliged to submit the Tax Return, even if he has not made any purchase, import or Supply during the Tax Period. If a Taxable Person has not submitted his Tax Return within the period specified in the first paragraph of this Article, the Bureau shall have the right to estimate the Tax for the Tax Period in respect of which a Tax Return was not submitted, provided that the basis of the Bureau’s estimation is determined without prejudice to the criminal responsibility of the Taxable Person and the administrative fines stipulated in this Law. Subject to the provisions of Article 61 of the Agreement, the Regulations shall specify the data to be included in the Tax Return, its conditions, controls and the procedures for its submission.

Before filing the Return

  1. 1

    Gather standard-rated and zero-rated Supplies, reverse charge, deferred Imports and adjustments.

  2. 2

    Reconcile Output and Input Tax to invoices and customs documents.

  3. 3

    File electronically even where there was no activity.

  4. 4

    Retain the electronic receipt and record the submission date.

  5. 5

    Connect Net Tax to the separate payment step; filing alone does not settle the amount.

Connected provisions

Direct legislative link

Regulations — Article (49)

Submitting a Tax Return

It sets the deadline and minimum Return data.

Open connected Article
Direct legislative link

Regulations — Article (50)

Return submission procedure

It requires electronic filing and addresses the receipt and the Taxable Person's acknowledgement.

Open connected Article

Official guides and tools

Official guide

VAT Return Filing Manual for periods in 2022 and later

Preparing and filing the Return

Connected Madar tools

Connected Madar tools

VAT Return Centre

Check return deadlines, calculate net VAT from entered amounts, and identify a correction route.

Connected Madar tools

Payment and Refund Centre

Guidance on payment, refunds, carry-forward and instalments, with preparation checklists.

Illustrative example by Madar

Quarter with no activity

If no sale, purchase or Import occurred during the period, the Return obligation does not disappear. A nil Return must be filed on time while registration remains active.

Questions to help you apply it

  • Are all Supply, Import and adjustment categories included?
  • Was the Return filed even if nil, and was the receipt retained?
  • Was Net Tax payable linked to the payment deadline?