Once you have registered for Value Added Tax in the UAE, you are required to file your VAT return and make related VAT payments. A registered person’s tax liability is simply the difference between the output tax payable for a given tax period and the input tax which is recoverable for the same tax period.
Where the output tax exceeds the input tax amount, a payment of the difference must be made to the Federal Tax Authority (FTA).
Where the amount of input tax exceeds the amount of output tax, a taxable person is entitled to a refund of VAT from the Federal Tax Authority (FTA).
