English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

A Return is due for every Tax Period by the last day of the month following period end. It must cover, at a minimum, standard-rated and zero-rated Supplies, reverse charge, deferred Import VAT, adjustments, total Output VAT, deductible Inputs and Import VAT, prior refundable balances and the resulting Net Tax payable or refundable.

Who should read this?

Return preparers, reviewers and approvers.

Why does it matter?

A Return is more than sales and VAT. Missing zero-rated Supplies, reverse charge or an Input adjustment can create a disclosure error even where the final Net Tax appears unchanged.

Last day of following monthTwelve minimum data groupsNet payable or refundable

Current text

A. A Taxable Person shall submit to the Bureau a Tax Return for each Tax Period no later than the last day of the month following the end of the Tax Period. B. A Taxable Person shall declare, at a minimum, the following information in his Tax Return: - 1. The value of his standard rated Taxable Supplies and the amount of Tax due by him relating to the Tax Period for which the Tax Return is - submitted. 2. The value of his zero rated Taxable - Supplies relating to the Tax Period for which the Tax Return is submitted. 3. The value of Goods and Services - supplied to the Taxable Person for which he is liable to pay Tax, and the corresponding amount of Tax due and - related to the Tax Period for which the Tax Return is submitted. - 4. The amount of Tax due on import for - which payment has been deferred related to the Tax Period in which the Tax Return is submitted. - 5. The value of additional Tax due as a result of adjustment. - 6. The total value of Tax due for the Tax Period. - 7. The total value of inputs of the Taxable Person and the total value of deductible Tax from such inputs - related to the Tax Period for which the Tax Return is submitted. - 8. The amount of the net refundable Tax from previous periods. 9. The amount of deductible Tax on imports. 10. The value of any excess Tax recovered resulting from an adjustment related to a discount. 11. The total amount of deductible Tax related to the Tax Period for which the Tax Return is submitted. 12. The amount of Net Tax due or refundable.

Before approving the Return

  1. 1

    Reconcile standard-rated and zero-rated sales.

  2. 2

    Test reverse-charge Goods and Services.

  3. 3

    Match deferred Import VAT to customs evidence.

  4. 4

    Review Output and Input adjustments.

  5. 5

    Carry refundable balances correctly.

  6. 6

    Recalculate Net Tax and file by the deadline.

Connected provisions

Direct legislative link

Law — Article (36)

Tax Return

The Law requires a Return even for a nil period; this Article specifies deadline and minimum data.

Open connected Article
Direct legislative link

Regulations — Article (50)

Return submission procedures

It governs electronic filing, receipts, submission date and acknowledgement.

Open connected Article
Direct legislative link

Regulations — Article (51)

Amending a Return

It applies when an error is found after these data are filed.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (49)

Official guide

VAT Return Filing Manual — Version 1.2

Period, Return and amendment

Connected Madar tools

Connected Madar tools

VAT Return Centre

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

Illustrative example by Madar

First-quarter Return

For a period ending 31 March, the original deadline is 30 April. Zero-rated Supplies are still disclosed even though their Output VAT is zero.

Questions to help you apply it

  • Is the period monthly or quarterly?
  • What is the last day of the following month?
  • Are reverse charge, Import and adjustments complete?
  • Does Net Tax reconcile?