Enter your sales and purchases, and see your VAT return mapped box-by-box — output VAT, recoverable input VAT, and the net amount payable or refundable. Use it to cross-check your EmaraTax draft before filing.
Net VAT payable to FTA
Output VAT AED 25,000 − Recoverable input AED 10,000
Output VAT
Recoverable input VAT
UAE VAT is charged at a standard 5%. Your Form 201 return nets the VAT you charged customers (output VAT) against the VAT you paid suppliers (recoverable input VAT):
If you make exempt supplies, you cannot recover all your input VAT — it must be apportioned by the recovery ratio (taxable ÷ total supplies). This tool shows the apportioned figure automatically. File within 28 days of your tax period end on EmaraTax.
Net VAT = total output VAT (on standard-rated sales, reverse-charge supplies, and imports) minus total recoverable input VAT (on standard-rated expenses, plus reverse-charge and import VAT). For a fully-taxable business, reverse-charge and import VAT net to zero, so the real driver is (standard sales − standard expenses) × 5%.
Box 1 — standard-rated supplies (output VAT at 5%); Box 3 — supplies under reverse charge; Box 4 — zero-rated supplies; Box 5 — exempt supplies; Box 6 — goods imported into the UAE; Box 9 — standard-rated expenses (recoverable input VAT); Box 10 — reverse-charge and import input VAT recoverable.
Exempt supplies do not carry the right to recover related input VAT. If you make both taxable and exempt supplies, input VAT on general costs must be apportioned by the recovery ratio (taxable supplies ÷ total supplies), subject to the de minimis rules. This tool shows the apportioned figure when you enter exempt sales.
Imported services and certain supplies are declared as output VAT (Box 3) and simultaneously recovered as input VAT (Box 10) when used for taxable activities — so they are VAT-neutral and do not change your net position.
Within 28 days of the end of your tax period (monthly or quarterly, as assigned by the FTA), filed on the EmaraTax portal. Late filing triggers administrative penalties.
No. All figures stay in your browser — the calculation runs locally and nothing is sent to a server.
Disclaimer: This is a VAT planning estimate to cross-check your figures — not a filing tool and not tax advice. Actual liability depends on your full records, blocked input VAT (Article 53), capital-asset scheme adjustments, and partial-exemption de minimis tests. Always reconcile against your accounts and file on EmaraTax. Verify with a qualified UAE tax adviser. See our full disclaimer.