The deadline falls 28 days after the end of the tax period and covers both monthly filers and businesses on the June–August quarter. The Federal Tax Authority highlighted it this morning among its announcements. Payment is due the same day: filing without paying does not stop late-payment penalties from accruing.
What happened
On 28 September 2026 the Federal Tax Authority (FTA), the UAE's federal tax authority, listed among its announcements the filing deadline for the current VAT (value added tax) period: today, Monday 28 September. 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 that ended on 31 August 2026 that date falls today.
What changes in practice
By the end of today the return must be submitted on EmaraTax, the FTA's online tax portal, and the VAT due must be paid. The two go together: a return filed without payment avoids the late-filing penalty, but not the charges on late payment. This time the deadline falls on a working day, so there is no automatic roll-over to the following day.
Who it applies to
Every VAT-registered business in the UAE, whether on the mainland or in a free zone, whose tax period ended on 31 August 2026: monthly filers for August, and quarterly filers on the June–August quarter. Businesses on the July–September quarter are not affected today; their deadline falls at the end of October. Where there is any doubt, the due date shown in the company's EmaraTax profile prevails over the general rule.
The exposure
From 29 September the return is late. The late-filing penalty is AED 1,000 (about USD 270) for a first offence and AED 2,000 (about USD 545) for a repeat within 24 months. Unpaid tax attracts a charge of 14% a year, calculated monthly. The larger cost is usually not the penalty itself: in the same week, on Wednesday 30 September, the Corporate Tax return is due for businesses whose financial year ended on 31 December 2025, and a business that is late on VAT is typically behind on its bookkeeping for that return as well.
What to do now
Three checks, today rather than tomorrow. First, log in to EmaraTax and confirm that the return for the period ending 31 August shows as submitted, not merely saved as a draft. Second, make sure the payment is arranged so that it reaches the FTA by today, using the payment reference number generated by the portal. Third, if some figures are still missing, file on time with the data available and correct it afterwards through a voluntary disclosure, the self-correction mechanism provided by the law: the penalty for a missed return is heavier than the one for an error corrected on the taxpayer's own initiative.
Sources
Published 28 September 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.