1 July 2026 · Nil return
Filing a Nil VAT Return in the UAE
If you hold an active UAE VAT registration, filing a return is mandatory for every assigned period — even if you had no transactions. In that case you file a "nil return" showing zero. Skipping it because there was no activity still triggers late-filing penalties, so a nil return protects you.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
No activity is not no filing
Registration, not activity, creates the filing duty.
- An active registration means every period must be filed.
- Zero transactions means a nil return, not no return.
- Skipping it triggers the late-filing penalty.
- Applies to dormant and seasonal businesses too.
File the nil return
It is quick but must still be submitted on time.
- Open the VAT 201 for the assigned period.
- Confirm zero output and input VAT.
- Submit before the deadline.
- Consider de-registration if you are permanently inactive.
Related guides
Frequently Asked Questions
For dormant or low-activity registered businesses.
Do I file if I had no transactions?
Yes. If your VAT registration is active, a nil return is mandatory for every assigned period.
What if I forget the nil return?
The late-filing penalty applies just as it would for any missed return.
Should I de-register instead?
If you are permanently inactive or below the thresholds, de-registration may be appropriate. Exiloz can advise.
Can Exiloz file nil returns for me?
Yes. We keep dormant registrations compliant with timely nil returns.
Keep a dormant registration compliant
Exiloz files your nil returns on time so an inactive company avoids penalties.