Key UAE compliance obligations at a glance
The table below summarises the main recurring obligations for a UAE company and when each typically falls due. Timing is expressed as a rule (for example, “within 9 months of the end of the tax period”) rather than a fixed date, because the exact date depends on your tax period, licence, and activity.
| Obligation | Indicative timing | Applies to | Authority |
|---|---|---|---|
| Corporate Tax registration | Deadline set by licence issuance month (FTA timelines); new entities register shortly after formation | All taxable persons (mainland and free zone) | Federal Tax Authority |
| Corporate Tax return + payment | Within 9 months of the end of the tax period | All taxable persons | Federal Tax Authority |
| VAT registration | On crossing the mandatory threshold (AED 375,000 taxable supplies); voluntary from AED 187,500 | Businesses making taxable supplies | Federal Tax Authority |
| VAT return + payment | Within 28 days of the end of each tax period (monthly or quarterly) | VAT-registered businesses | Federal Tax Authority |
| Ultimate Beneficial Owner (UBO) updates | Maintain the register on an ongoing basis; notify changes promptly (typically within 15 days) | Most onshore and free zone entities | Licensing authority / registrar |
| AML / goAML registration and reporting | Register before operating; file suspicious transaction reports as events occur | DNFBPs (incl. corporate service providers, real estate, dealers in precious metals) | Ministry of Economy / supervisory authority |
| E-invoicing (phased mandate) | Phased rollout from 2026 onward | In-scope businesses as defined by the Ministry of Finance | Ministry of Finance / FTA |
| Annual trade licence renewal | Annually, before the licence expiry date | All licensed entities | Free zone authority / DET (mainland) |
| Economic Substance (historic) | Applied to financial years from 2019 to 31 December 2022 | Entities that carried on a Relevant Activity in that window | Federal Tax Authority |
Note: Costs are indicative and may change with your requirements and regulations. Contact us for a tailored quote.
What each obligation involves
Corporate Tax registration
Deadline set by licence issuance month (FTA timelines); new entities register shortly after formation
Registration is mandatory even for Qualifying Free Zone Persons taxed at 0%. The FTA set staggered registration deadlines linked to the month a licence was issued.
Corporate Tax return + payment
Within 9 months of the end of the tax period
One filing per tax period. For a financial year ending 31 December, the return and any payment are due by the following 30 September.
VAT registration
On crossing the mandatory threshold (AED 375,000 taxable supplies); voluntary from AED 187,500
Registration must be applied for once the threshold is met. Voluntary registration is available for smaller businesses that want to recover input VAT.
VAT return + payment
Within 28 days of the end of each tax period (monthly or quarterly)
Your tax period (monthly or quarterly) is set by the FTA on registration. Returns are filed and paid through the EmaraTax portal.
Ultimate Beneficial Owner (UBO) updates
Maintain the register on an ongoing basis; notify changes promptly (typically within 15 days)
Entities must keep a Real Beneficiary register and update the registrar when beneficial ownership changes.
AML / goAML registration and reporting
Register before operating; file suspicious transaction reports as events occur
In-scope businesses must register on the goAML platform, maintain AML/CFT programmes, and submit required reports.
E-invoicing (phased mandate)
Phased rollout from 2026 onward
The UAE is introducing a phased electronic invoicing regime. Scope, formats, and go-live dates are being rolled out in stages; confirm whether and when your business is in scope.
Annual trade licence renewal
Annually, before the licence expiry date
Renewal keeps the entity in good standing and is usually a precondition for visa and bank account continuity.
Economic Substance (historic)
Applied to financial years from 2019 to 31 December 2022
Cabinet Decision No. 98 of 2024 removed ESR notification and report obligations for periods after 31 December 2022. Historic filings for earlier periods may still be relevant; confirm your position.