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

Net Tax is payable by the last day of the month following each Tax Period. Tax, differences and fines under an assessment are payable within 30 days from notification or before the date stated in the assessment. VAT shown on an invoice must be paid even where the transaction was outside scope, zero-rated or exempt, and reverse-charge VAT is paid after Return disclosure.

Who should read this?

Return, treasury, sales and assessment teams.

Why does it matter?

Return filing and payment are linked but separate actions. A filed Return does not prove funds arrived. VAT stated incorrectly on an invoice also creates a real payment exposure rather than a cosmetic error.

Last day of following monthAssessment: 30 days or stated dateInvoiced VAT payable

Current text

A. A Taxable Person shall pay the Tax due for the Tax Period, at the latest, by the last day of the month following the end of that Tax Period. B. Where the Taxable Person has not submitted his Tax Return or where his calculation of Tax proved to be incorrect, the Taxable Person shall pay the Tax, Tax differences and administrative fines due (if imposed) resulting from an assessment issued by the Bureau within a period of thirty days from the date of notifying the Taxable Person, or before the date specified in the assessment. C. In accordance with the provisions of the Law relating to administrative fines and penalties, any Person who issues an invoice showing Tax due shall pay this amount to the Bureau, even if the transaction is not taxable or taxable at the zero rate or partially or fully exempted and incorrectly classified as a taxable transaction. D. A Taxable Person shall pay the Tax due in accordance with the Reverse Charge Mechanism after declaring it on his Tax Return.

Close filing and payment

  1. 1

    Calculate period end and deadline.

  2. 2

    Approve Net Tax.

  3. 3

    Initiate payment and verify receipt separately from Return filing.

  4. 4

    For an assessment, compare 30 days with its stated date.

  5. 5

    Correct invoices showing VAT in error without ignoring the amount.

  6. 6

    Disclose and pay reverse-charge VAT through the Return.

Connected provisions

Direct legislative link

Law — Article (36)

Return deadline

The original Return and payment share the following-month deadline.

Open connected Article
Direct legislative link

Law — Article (50)

Payment of VAT

The Law creates payment duties and this Article details cases and dates.

Open connected Article
Direct legislative link

Regulations — Article (64)

Payment mechanism

The next Article governs electronic payment, account allocation and instalments.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (63)

Official guide

VAT Return Filing Manual — Version 1.2

Disclosure and payment

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

Filed but not paid

A period ending 31 March has an original 30 April filing and payment deadline. Filing on 29 April does not cure a transfer that reaches the account after the deadline; each action must be tracked.

Questions to help you apply it

  • What is the payment deadline?
  • Did funds arrive?
  • Does an assessment state a special date?
  • Was VAT shown in error?
  • Was reverse charge disclosed?