UAE: Alternative Deadline for Filing VAT Returns

Alternative date of 28th May for the deadline of submitting VAT returns and the settlement of payable tax for the tax period ended 31st March 2020.

The Federal Tax Authority (FTA) is committed to supporting VAT registrants as they manage the developments and challenges resulting from the precautionary measures implemented in the UAE to limit the spread of the novel Coronavirus (COVID-19), which have restricted movement for individuals and vehicles for 24 hours a day in certain areas.

The Authority appreciates the urgent and exceptional nature of these developments, which have coincided with deadlines for filing VAT returns. The FTA has sought to ease tax burdens for registrants in these circumstances to allow them to fulfil their obligations, file their tax returns, and settle their payable taxes within the legal timeframes.

With that in mind, the Federal Tax Authority has issued a directive, on an exceptional basis, to provide an alternative date of 28th May 2020 as the deadline for submitting VAT returns and settling payable tax for the tax periods ended 31st March 2020, allowing registered businesses sufficient time to fulfil their tax obligations before the deadline.

VAT Registrants must fulfil the following obligations:

• If they are subject to monthly filings, file their tax returns and settle their payable tax for the period from 1st to 31st March 2020, no later than Thursday, May 28th 2020.
• If they are subject to quarterly filings, file their tax returns and settle their payable tax for the period from 1st January 2020 to 31st March 2020, no later than Thursday, May 28th 2020.
• Ensure that the FTA has received the tax payable for the monthly / quarterly return for the period ending 31st March 2020, by Thursday, May 28th 2020.

Please note this exceptional directive pertains only to VAT Returns for the tax periods that ended on 31st March 2020, and does not affect any other tax periods where the normal deadline for filing tax returns and settling of payable taxes does not fall in April 2020.

Source Credit – UAE Federal Tax Authority

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