Rate: 5% on taxable supplies in UAE

Filing frequency: Quarterly — return + payment due 28 days after each quarter ends

Export clients (UK, EU): Zero-rated at 0% — no VAT charged but must be documented as export of services

UAE clients: 5% VAT must be charged and remitted to FTA quarterly

Nil returns: Still mandatory even if VAT due is zero for the quarter

Late filing fine: AED 1,000 first offence, AED 2,000 repeat

Records (invoices, expenses, bank statements) don't need to be uploaded with the return itself, but must be kept on file for 5 years and ready if FTA ever audits. File at the EMARAT portal → VAT → VAT201

Rate: 9% on net profit above AED 375,000

Free zone / QFZP: Decided against — QFZP requires audited financials and locks you in for 5 years. Not electing.

Small Business Relief: Elected — revenue is under AED 3,000,000. Confirmed extended to 2029 (Ministerial Decision No. 131), but still elected per return, not automatic.

FTA Registration: MANDATORY for all companies even if profit is zero

Filing deadline: 9 months after financial year end (e.g. Jan–Dec year → file by 30 Sep next year)

Penalty — late filing: AED 500/month first year, AED 1,000/month after

On the SBR path the actual EmaraTax flow is only 3 steps: Taxpayer Details → Elections → Review and Declaration — everything else (Accounting Schedules, Reliefs, etc.) drops away once SBR is elected.

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