All the Tax registrants in UAE must file the VAT returns either on a monthly or quarterly basis. If the output VAT (VAT on sales) is higher than the Input VAT(VAT on purchase), the difference amount of VAT amount is to be paid to the Federal Tax Authority. We can take a refund if the Input Tax is higher than output Tax. The 28th of every next month after the end of the quarter is the due date for VAT Submission. If we fail to file the return prior due date arrives, FTA will incur penalty Dh 1000 (for the first time) and Dh 2000(for the second time). Here we are explaining The steps How to make the VAT penalty payment.
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