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How to pay VAT in the UAE: methods, reference and timing

Card, GIBAN bank transfer and direct debit through EmaraTax, the reference you must quote, and why a payment can be late even when you sent it on time.

Three payment routesReference numberClearance timing7 min readUpdated 9 October 2026

You pay UAE VAT through your EmaraTax account, not directly to a bank. The portal offers card payment, a bank transfer to a GIBAN assigned to you, and direct debit. The route you pick matters less than the timing: the money must reach the FTA by the 28th day after the tax period ends, and a transfer started on the last day can arrive a day late.

The payment routes

RouteHow it worksWatch for
CardPay by credit or debit card through the payment gateway linked from EmaraTaxA gateway fee may apply; check the amount shown before you confirm
GIBAN bank transferTransfer from your bank to the GIBAN displayed in EmaraTax, quoting the payment referenceThe reference must be right, and the transfer must clear by the due date
eDebitA direct debit from your bank account set up through the portalNeeds a one-off setup before the due date

Older guides mention e-Dirham as a payment option. Do not plan around it. Use the options EmaraTax actually shows for your account, because the portal is the source of truth.

Step by step through EmaraTax

  1. Log in with your FTA credentials or UAE PASS.
  2. Open your payments. The portal lists what is due, including the VAT from the return you have just filed.
  3. Select the liability you want to settle, or pay everything outstanding.
  4. Choose the method. For a bank transfer, note the GIBAN and the payment reference.
  5. Complete the payment and download the acknowledgement as proof.

The portal is described in the EmaraTax guide, and the same payment screen is used for corporate tax; see how to pay corporate tax.

The reference number

A bank transfer is matched to your liability by the reference the portal gives you. A transfer without it, or with a mistyped one, can sit unallocated while the due date passes. Copy the reference from EmaraTax rather than retyping it, and keep the bank confirmation with the acknowledgement.

Timing: pay before the last day

VAT payment is due by the same 28th-day deadline as the return. What counts is when the FTA receives the funds, not when you instructed the bank. A transfer sent late on the due date, or just before a weekend, may not be credited in time. Aim to pay two working days early. The deadlines themselves are in VAT return due dates.

If you pay late

From 14 April 2026, unpaid VAT accrues a charge of 14% a year, calculated monthly, from the day after the due date. A short delay costs little, but a balance left open keeps growing. The late-payment charge is separate from the AED 1,000 or AED 2,000 penalty for a late return. See VAT penalties in the UAE.

When you are owed money instead

If input tax exceeds output tax the return shows a refund position rather than a payment. You can carry the credit forward or ask for a refund; see how to claim a VAT refund.

A simple control

Treat filing and payment as one task with one owner. The person who submits the return should see the payment confirmed, not just the filing receipt. Our VAT return filing service delivers the payment figure and reference before the deadline, so the payment is never an afterthought.

A payment checklist

  • Confirm the exact amount in the return before you pay. Pay the figure the portal shows, not a recalculation.
  • Check the payment reference character by character.
  • Choose the method that clears fastest for your situation. Card and direct debit tend to be immediate, while a bank transfer depends on your bank's processing time.
  • Pay from an account in the business's name, so the payment is traceable.
  • Download the acknowledgement the same day.

When a payment goes wrong

ProblemLikely causeWhat to do
Payment not showing in EmaraTaxTransfer still in transit, or wrong referenceKeep the bank confirmation and contact the FTA with the reference and proof
Amount does not match the liabilityUnderpayment or a fee deductedPay the shortfall at once
Paid the wrong tax or periodWrong reference or selectionAsk the FTA to reallocate with evidence
Return filed but nothing paidFiling and payment treated as separate tasksPay now, because the late-payment charge is running

Paying for a VAT group or several entities

Each registration has its own liability and reference. A group paying several liabilities in one bank transfer should split them or confirm the allocation with the FTA. Mixing references is a common source of unallocated payments.

Recording the payment in your books

Once the payment clears, the VAT liability is settled in the ledger. Debit the VAT Payable (FTA) account and credit the bank for the amount paid. If you paid more than the account shows, the difference sits as a receivable until the FTA allocates or refunds it. If you paid less, the balance stays open and keeps accruing the late-payment charge. Reconcile the FTA statement in EmaraTax to the ledger every period, so that differences are found in weeks rather than at audit. The full set of entries is in VAT accounting entries.

Who should be allowed to pay

Payment of a tax liability is a cash control point. Separate the people who prepare the return, approve it and release the payment. In a small business that may be two people, the bookkeeper and the owner. Where one person does everything, add a second pair of eyes on the payment figure. The most common payment errors are not fraud but a wrong figure or a wrong period, and a second review catches both.

Paying from outside the UAE

A non-resident registrant pays the same liability in the same way. A transfer from an overseas account passes through correspondent banks, which can delay it and deduct charges. The FTA must receive the full amount, so the sender should arrange for the charges to be covered by the payer rather than deducted from the payment. Allow extra days and confirm the amount received before the due date. See non-resident VAT registration.

Frequently asked questions

Through your EmaraTax account, by card, by bank transfer to the GIBAN shown in the portal, or by eDebit. You pay the liability that appears in My Payments after you file the return.

A unique account number assigned to you in EmaraTax. You transfer VAT to it from your bank and quote the payment reference the portal gives you.

By the 28th day after the end of the tax period, the same date the return is due. The FTA must receive the funds by then.

No. VAT is paid electronically through EmaraTax using the methods the portal offers.

It is a late payment. From 14 April 2026 unpaid VAT accrues 14% a year, calculated monthly, from the day after the due date.

Download the payment acknowledgement from EmaraTax and keep the bank confirmation with your VAT working papers.

Keep reading

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Filed, paid and confirmed

Most late-payment charges come from a transfer that was started but not completed. We close the loop.

  • Payment figure sent before the deadline.
  • Reference copied from the portal.
  • Clearance confirmed against the FTA record.
  • Acknowledgement filed with your working papers.
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