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

The Return is filed electronically through the NBR mechanism. Access credentials must be protected from third parties. The NBR emails a receipt; the website submission date is the actual filing date, and submission is the Taxable Person's approval and acknowledgement of the Return's validity and issue on its behalf.

Who should read this?

Authorised filers and tax, IT and governance teams.

Why does it matter?

A saved draft or a file sent to an adviser is not proof of filing. The electronic submission and receipt are the evidence, and use of the account sends a legally attributed Return.

Electronic filingReceipt proves submissionProtect credentials

Current text

A. A Taxable Person shall submit the Tax Return to the Bureau in electronic form according to the mechanism prepared for this purpose. B. The Bureau shall provide the Taxable Person with personal data that authorises him to access his personal online account, and he shall retain such data, and no third party shall be permitted to obtain or use it. C. On receipt of a Tax Return, the Bureau will send a receipt to the Taxable Person through electronic mail. D. The receipt of an electronic Tax Return shall be regarded as an official receipt of the Tax Return, and the submission date of the Tax Return through the Bureau’s website shall be the actual date of submission of the Tax Return. E. Submitting the Tax Return through the Bureau’s website will be regarded as an approval and acknowledgement by the Taxable Person of the validity of the data contained in the Tax Return and issued on his behalf.

Govern electronic submission

  1. 1

    Separate review approval from filing authority.

  2. 2

    Do not share access credentials with third parties.

  3. 3

    Complete internal approval before submission.

  4. 4

    Save the email receipt, Return number and date.

  5. 5

    Verify the account shows receipt rather than a draft.

Connected provisions

Direct legislative link

Regulations — Article (49)

Return data and deadline

Article 49 data are submitted using this channel and evidence.

Open connected Article
Thematic link

Regulations — Article (51)

Amending a Return

An error after submission moves to amendment rather than editing a completed draft.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (50)

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

Draft without a receipt

Completing the fields on 30 April but leaving the Return as a draft is not filing. The successful website submission date evidenced by the receipt is the actual date.

Questions to help you apply it

  • Who may submit?
  • Are credentials protected?
  • Was an official receipt issued?
  • What date does it show?