The deadline falls 28 days after the period closes and covers both quarterly filers and monthly filers for September. The Federal Tax Authority (FTA) highlighted it in its notices this morning. Filing without paying does not stop interest running.
What happened
On 28 October 2026 the Federal Tax Authority (FTA), the UAE federal tax authority, highlighted in its notices the final deadline for filing VAT returns: today, Wednesday 28 October. This is not a new rule. A VAT return is always due within 28 days of the end of the tax period, and for periods ended on 30 September 2026 that day is today. The period-by-period detail is not shown in the notice and should be confirmed in the company's EmaraTax profile (EmaraTax is the FTA's online tax portal).
What changes in practice
By the end of today the return must be filed through EmaraTax and any tax due must be paid. The two steps go together: filing without paying protects against the late-filing penalty, but not against interest on the unpaid tax. The deadline falls on a working day, so there is no extension to the following day. A return must be filed even where the tax payable is zero.
Who it applies to
Every business registered for VAT in the UAE, whether mainland or free zone, whose tax period ended on 30 September 2026: quarterly filers for the July–September quarter, and monthly filers for September. Businesses with a different tax period have a different deadline; the date shown in the EmaraTax profile prevails over the general rule.
The exposure
From 29 October the return is late. The late-filing penalty is AED 1,000 (about USD 272) for a first offence and AED 2,000 (about USD 545) for a repeat within 24 months. Interest also accrues on unpaid tax at 14% per year, calculated monthly. A second date falls this week: on Friday 30 October, businesses with annual revenue of AED 50 million (about USD 13.6 million) or more must have appointed an accredited e-invoicing service provider, meaning a provider approved to issue and transmit electronic invoices. Groups with several entities or overlapping deadlines are the most likely to miss one.
What to do now
Three checks, today rather than tomorrow. First, confirm in EmaraTax that the return for the period ended 30 September shows as submitted, not merely saved as a draft. Second, confirm that payment has been arranged so that it is credited to the FTA today, using the reference number generated by the portal. Third, if data is missing to close the period, file on time with the information available and correct it afterwards through a voluntary disclosure, the formal procedure for correcting a filed return: a missed filing weighs more heavily than an error corrected voluntarily. Any business that has previously missed a deadline should regularise its position now rather than wait for the next period.
Sources
Published 28 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.