VAT 201 return

The VAT 201 is the UAE VAT return form that a registered business files with the FTA each tax period, showing its output VAT on sales, its input VAT on purchases and the net amount due.

The return is split into boxes by emirate and by type of supply. Most businesses file quarterly; the FTA sets each business’s tax period. Filing and payment are due by the 28th day after the period ends.

Worth knowing

• Sales are reported by the emirate where they took place, so branch addresses matter.
• Input VAT can only be reclaimed with a valid tax invoice from the supplier.
• Reconcile the return to your Z reports and bank statements before you file.

General information, not tax or legal advice. Check the official source and speak to a registered tax agent about your own situation.