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What you need to know now
The Covid-19 extension was a temporary measure for specified 2020 tax periods. It does not extend a current return deadline.
The original article is preserved below as a historical record. Earlier deadlines, rates, offers and approval statements should not be used as current guidance.
- Retain the original scope and dates.
- Use the account’s current filing calendar.
- Plan payment separately from document preparation.
Read the extension as a dated event
The original announcement concerns a temporary response to Covid-19 for specified tax periods in 2020. It is retained to preserve the historical record, not to establish a current filing concession. When reviewing an old return, identify the period and the exact measure that applied to it. A business affected by disruption today must check its present account and current official decisions rather than assuming the same extension continues.
Use a current filing calendar
Record the start and end of each assigned VAT period, the return due date and the payment arrangements. Nominate a preparer and reviewer and work backwards from the actual deadline. Build time for collecting missing invoices, reconciling customs information and resolving adjustments. The fact that a prior year had an extended date should not be allowed to roll forward automatically in a spreadsheet or recurring calendar entry for subsequent periods.
Separate preparation, submission and payment
A completed spreadsheet does not show that a return was submitted, and a submitted return does not show that payment reached the correct account. Keep evidence for each stage. Reconcile the return working papers, retain the submission acknowledgement and check the payment reference and account entry. If an operational issue arises, preserve the chronology and contact official support promptly rather than assuming an old public extension notice protects the current obligation.
Review legacy periods without rewriting history
If the business is checking its 2020 compliance, retain the original return, payment evidence and relevant extension notice together. Compare the dates using the rules that actually applied then. Keep any later corrections or FTA correspondence as separate events so the history remains understandable. For current procedures, use the linked EmaraTax information. The lesson from the historical measure is to maintain a clear compliance record when conditions change, not to rely on exceptional deadlines indefinitely. Keep contingency arrangements for access to accounting records and authorised approval when the usual preparer or signatory is unexpectedly unavailable during a filing period.
YOUR NEXT STEPS
A practical way forward
- 01
Step 1
Check the exact current tax period.
- 02
Step 2
Confirm the return and payment due dates in EmaraTax.
- 03
Step 3
Reconcile and submit before the applicable deadline.
CLEAR ANSWERS
Frequently asked questions
Can I rely on the Covid extension now?
No.
Does an old extension notice change my assigned period?
No. Check the current account position.
Read the original article First published 22 April 2020 · retained for context
This earlier article is preserved for context. Its rates, deadlines, approvals and announcements may have been superseded. Use the current guidance and official references on this page for your next step.
UAE extends deadline for VAT filings to May 28. Move in light of difficulties faced by businesses to file by earlier March 31. The traditional filing date for the first quarterly return falls while residents are still observing movement restrictions
The Federal Tax Authority extended the deadline for VAT-registered businesses to submit their tax return as the Covid-19 stay-at-home directives continue to restrict movement in the UAE.
VAT registrants now have until May 28 to submit their return and pay the due tax for the period ending March 31, in an “exceptional” move. This applies both to companies that file tax returns monthly and quarterly.
Traditionally, tax returns must be submitted within 28 days of the end of the reporting quarter. When the 28th of the following month falls on either a Friday or Saturday, the deadline moves to the next working day.
“This exceptional directive for the deadline pertains only to VAT returns for the tax periods that ended on March 31, 2020, and does not affect any other tax periods where the deadline for filing tax returns and settling of payable taxes does not fall in April 2020,” the FTA said in a statement.
The authority added that the directive was issued in light of its “commitment to supporting VAT registrants and the unprecedented intensive precautionary measures undertaken by the UAE to curb the spread of the novel coronavirus”.
Many countries around the world, including the Emirates, continue to enforce physical distancing and movement restrictions, including business closures, travel bans and stay-home directives, in a bid to stem the spread of the virus.
In Dubai, residents can only apply for a movement permit every three days to buy essentials or medicines or every five days for ATM cash withdrawals. To date, 7,755 cases of Covid-19 have been recorded in the UAE, according to Johns Hopkins University, and 1,443 have recovered.
The FTA said the extended tax return filing date aimed to help registrants “meet their tax obligations without facing any difficulties”.
The Authority said it now provides its full services remotely, relying on a fully automated electronic system that operates 24 hours a day for users to register, file tax returns and pay their taxes.
“The objective is to encourage registrants to comply with tax procedures, using the FTA’s online platform while avoiding direct physical interaction with relevant departments or the use of paper documents,” the authority said.
VERIFY THE DETAIL
Official sources & further reading
Source checks support this general guide. Your treatment depends on the facts, tax period and applicable legislation.
