Missing the UAE VAT return filing deadline triggers: AED 1,000 penalty for the first late filing; AED 2,000 for repeat late filing within 24 months. The late payment penalty (14% per annum on unpaid VAT under Cabinet Decision 129/2025) starts running from the day after the payment deadline. Both penalties accumulate — file and pay as soon as possible after a missed deadline to minimise the interest accrual.

The UAE FTA has run periodic penalty waiver campaigns for businesses with outstanding administrative penalties — but these are ad-hoc and not permanent. There is no permanent amnesty. The FTA’s voluntary disclosure mechanism allows businesses to correct past errors at a lower penalty rate (1%/month before audit notice) than if the FTA discovers the error during an audit (15% + 1%/month). Acting proactively — filing outstanding returns and disclosures — is always better than waiting.

Go to emaratax.gov.ae and create an account using your UAE mobile number. For a company, you will need the trade licence number, authorised signatory Emirates ID, and the company’s existing VAT TRN (if already registered). Once registered, you can file VAT returns, register for CT, file CT returns, and submit voluntary disclosures — all through the EmaraTax portal. If your company was registered on the old FTA e-Services portal, your data was migrated to EmaraTax — reset your password if you cannot log in.

UAE CT uses the accounting period as the tax period. A company can have any financial year-end — there is no mandatory UAE tax year (unlike some countries where all companies use a calendar year). Most UAE companies use 31 December (calendar year), but 31 March, 30 June, and 30 September year-ends are also common. The CT return is due 9 months after the financial year-end, and CT is paid at the same time. For VAT, the quarterly tax periods are fixed (March, June, September, December quarter-ends for most businesses).

Use the TRN Verification service on the FTA portal at tax.gov.ae: enter the 15-digit Tax Registration Number, complete the security check, and confirm the registered legal name matches the supplier or customer on the tax invoice. The check is free, requires no login, and should be done before reclaiming input VAT.

Yes, for now. Resident businesses with revenue of AED 3 million or less can elect Small Business Relief (effective 0% corporate tax) for tax periods ending on or before 31 December 2026. The relief sunsets after that date, so periods ending in 2027 will no longer qualify.

The voluntary pilot opens on 1 July 2026. Mandatory structured B2B/B2G e-invoicing begins 1 January 2027 for businesses with revenue of AED 50 million or more, and 1 July 2027 for those below AED 50 million. Affected larger businesses must appoint an Accredited Service Provider by 31 July 2026.

Failing to register for corporate tax within the FTA timeline carries a AED 10,000 penalty. The FTA allows a waiver of this penalty if the business files its first CT return or annual declaration within seven months of the end of its first tax period.

For violations from 14 April 2026, late VAT payment accrues at 14% per annum, calculated monthly on the outstanding balance from the day after the due date until paid (Cabinet Decision 129/2025). This is separate from the fixed late-filing penalty of AED 1,000 first time / AED 2,000 if repeated within 24 months.