Neither deadline is new: the Federal Tax Authority has restated them after the 30 September Corporate Tax deadline. The VAT return is, however, the first to be filed since the 1 October rule changes, and some of those rules still need to be checked against the official text.
What happened
The Federal Tax Authority (FTA), the UAE's federal tax authority, has highlighted two October deadlines on its news page: 15 October 2026 for the Excise Tax return (Excise Tax is the levy on goods such as tobacco, energy drinks and sweetened drinks) and 28 October 2026 for the Value Added Tax (VAT) return covering the quarter ended 30 September. This is not a new rule. They are the ordinary filing dates that recur each period.
What changes in practice
The dates are the same as always, but the 28 October VAT return is the first to be filed after 1 October, when the amendments to the VAT Executive Regulation (Cabinet Decision No. 149 of 2026) took effect and, according to professional sources, the new supplier verification requirement in FTA Decision No. 13 of 2026 began to apply. The official text of the latter has not yet been confirmed on the FTA website. Until it is, the thresholds reported by the specialist press should be treated as indications rather than settled obligations.
Who it applies to
The Excise Tax return applies only to businesses registered for Excise Tax, meaning those that produce, import or stockpile excise goods; a services company will not have this obligation. The 28 October VAT return applies to VAT-registered businesses with a quarterly July to September tax period. Businesses that file monthly have a different deadline, and the exact date for each entity is shown in its EmaraTax account (the FTA's online filing portal).
The exposure
A late VAT return attracts an administrative penalty, which under current practice starts at AED 1,000 for a first offence, plus interest on any unpaid tax. The more significant exposure lies elsewhere: recovering input VAT on purchase invoices from suppliers whose existence and activity cannot be documented, if the supplier verification rules are confirmed in the terms reported. In that case the input VAT claim may be challenged in an audit, including several years after filing.
What to do now
Three steps. First, put 15 and 28 October in the compliance calendar today, including for every entity in a group. Second, for Excise Tax registrants, confirm that the period's data has already been compiled. Third, before 28 October, review the quarter's purchase invoices and, for each recurring supplier, keep on file evidence that it exists and operates, such as its trade licence and business address. In the meantime, check the official text of the FTA Decision on the authority's website before relying on any reported thresholds.
Sources
- https://tax.gov.ae/en/media.centre/news.aspx
- https://www.vatupdate.com/2026/08/25/uae-fta-decision-no-13-of-2026-input-vat-supplier-verification-rules/
Published 2 October 2026 on the basis of public sources and official United Arab Emirates instruments. This is not legal or tax advice. Verify your position with a qualified professional before acting.