Check My Compliance Status

1. Corporate tax

Answer for every entity you hold, including dormant and holding companies. The penalty is per entity and those are where it usually lands.

• Is every entity registered? Registration follows the licence, not profit
• What is each entity’s financial year end, and does it match the accounts?
• Has a return been filed for every period due? For a December 2025 year end that was 30 September 2026
• If revenue is at or below AED 3,000,000, was Small Business Relief actually elected in the return? Qualifying is not the same as electing
• If a free zone entity claims 0 per cent, can you evidence substance, activity mix and transfer pricing?
• Are related party transactions: management fees, intercompany loans, owner salary, priced at arm’s length and documented?

2. VAT

• Have taxable supplies exceeded AED 375,000 of taxable supplies and imports over the previous 12 months, or expected within the next 30 days? It is a rolling twelve-month test, not a financial year one
• Has a contract been signed that will take you over within thirty days? That triggers it too
• Are supplies classified correctly: particularly zero-rated versus exempt?
• Do you buy software, advertising or consultancy from outside the UAE? Are reverse charge entries being made?
• If you make any exempt supplies, is input tax being apportioned?
• Are records being kept for 5 years generally; 15 years for real estate records?

3. E-invoicing

This applies to all persons conducting business, regardless of VAT registration status, VAT registration is not the test.

• Which revenue band are you in? That determines your dates and everything follows from it
• Can your accounting system produce structured output and connect to an accredited provider?
• How many customer records are missing a tax registration number? That count is your timeline
• Do you bill using milestones, retention or advances held outside the accounting system?

4. The obligations that are not tax

• ESR: Economic Substance Regulations, notification and, where a relevant activity is carried on, an annual report
• UBO: Ultimate Beneficial Owner register must be maintained and filed with the licensing authority
• AML: Designated non-financial businesses and professions must register on the goAML portal and meet AML/CFT obligations
• Payroll and WPS: salaries through the WPS on time, and is end-of-service gratuity accrued on the balance sheet rather than recognised when somebody leaves?
• Audit: Most free zones require audited financial statements; requirements differ by zone (for example DMCC expects audited accounts within 90 days of financial year end)

What to send us

Nothing confidential is needed for a first view. These four are enough:

1. Trade licence for every entity you hold
2. Financial year end for each
3. Approximate revenue for the last twelve months
4. Which registrations exist: corporate tax, VAT, or neither

We come back with what applies to you, what is due when, and whether anything is already late. No charge and no obligation, and quite often the answer is that you are in reasonable shape.

Last reviewed 27 July 2026. Rates, thresholds and deadlines change, the e-invoicing provider deadline has already moved once. Confirm current requirements with the Federal Tax Authority before acting, or ask us to check your position.