Guides and Resources – AQ Consultancy

Every guide and answer on this site, in one place. Grouped by topic. Every figure below is traceable to the Federal Tax Authority or the Ministry of Finance and carries a review date.

Corporate tax

Am I Eligible for Small Business Relief?
Can a Corporate Tax Penalty Be Waived?
Can I Register for Corporate Tax Myself?
Corporate Tax Health Check
Corporate Tax Registration for a New Company
Corporate Tax Services in Abu Dhabi
Do Free Zone Companies Pay Corporate Tax?
Do Freelancers Pay Corporate Tax in the UAE?
Do I File a Corporate Tax Return If I Owe Nothing?
Do I Need to Deregister for Corporate Tax When Closing?
Do I Need to Register for Corporate Tax in the UAE?
Do I Pay Corporate Tax on Rental Income?
Do IFZA Companies Need to File Corporate Tax?
Free Zone vs Mainland: Corporate Tax Compared
How Are Dividends Treated Under UAE Corporate Tax?
How Are Related Party Transactions Treated?
How Do I Calculate UAE Corporate Tax?
How Does a Company Lose QFZP Status?
How Long Does Corporate Tax Registration Take?
How Much Does Corporate Tax Registration Cost?
How Much Is the Late Corporate Tax Registration Penalty?
Should I Elect Small Business Relief?
Small Business Relief vs Standard Corporate Tax
What Counts as Qualifying Income for a Free Zone Company?
What Counts as Taxable Income Under UAE Corporate Tax?
What Documents Do I Need for Corporate Tax Registration?
What Happens If I Miss Corporate Tax Registration?
What Happens When Small Business Relief Expires?
What Is a Qualifying Free Zone Person (QFZP)?
What Is Small Business Relief in the UAE?
What Is the Corporate Tax Deadline for a Dubai Company?
What Is the Corporate Tax Deadline for an Abu Dhabi Company?
What Is the Corporate Tax Rate in the UAE?
What Is the Participation Exemption?
What Records Does Transfer Pricing Require?
When Do I Need a Transfer Pricing Study?
When Does Small Business Relief End?
When Is My Corporate Tax Return Due?
When Is the Corporate Tax Registration Deadline?
Which Expenses Are Deductible Under UAE Corporate Tax?

VAT

Do I Charge VAT to Overseas Clients?
Do I Need to Register for VAT in the UAE?
Does E-Invoicing Apply If I’m Not VAT Registered?
Does E-Invoicing Replace VAT Returns?
How Do I Claim a VAT Refund in the UAE?
How Long Does a VAT Refund Take?
How Long Does VAT Registration Take?
How Much Does VAT Registration Cost in the UAE?
Is My Business Zero-Rated or Exempt?
Voluntary Disclosure vs Waiting for an FTA Audit
What Documents Do I Need for VAT Registration?
What Is a Designated Zone for VAT?
What Is a Simplified Tax Invoice?
What Is a Voluntary Disclosure (Form 211)?
What Is Input Tax Recovery?
What Is Reverse Charge VAT?
What Is the Penalty for a Late VAT Return?
What Is the VAT Registration Threshold?
What Must a UAE Tax Invoice Contain?
When a New Company Must Register for VAT
When Are VAT Returns Due in the UAE?
When Can I Deregister From VAT?

E-invoicing

Choosing an Accredited Service Provider
E-Invoicing Readiness Assessment
How Do I Choose an Accredited Service Provider?
How Long Does E-Invoicing Implementation Take?
How Much Does E-Invoicing Implementation Cost?
What Happens If I’m Not E-Invoicing Ready in Time?
What Invoice Data Do I Need for E-Invoicing?
What Is an Accredited Service Provider (ASP)?
What Is E-Invoicing in the UAE?
What Is My E-Invoicing Deadline?
What Is the Peppol Network?
When Does E-Invoicing Start in the UAE?
Will My Accounting Software Support E-Invoicing?

Audit

Do DMCC Companies Need Audited Accounts?
Do Free Zone Companies Need an Audit?
Do I Need IFRS Financial Statements?
Does a New Company Need an Audit in Its First Year?
Does ADGM Require an Audit?
Does My Company Need an Audit in the UAE?
FTA Audit Representation
How Do I Prepare for an Audit?
How Long Does an Audit Take?
How Much Does an Audit Cost in Dubai?
Internal Audit vs External Audit
What Documents Does an Auditor Need?
What Happens During an FTA Audit?
What Is a Liquidator’s Report?
What Is a Qualified Audit Opinion?
What Is the Difference Between Tax and Audit Services?
What Triggers an FTA Audit?

Accounting and records

Can I Do My Own Bookkeeping in the UAE?
Dubai vs Abu Dhabi: Accounting and Compliance Compared
How Do I Choose an Accounting Firm in Dubai?
How Long Must I Keep Accounting Records in the UAE?
How Much Do Accounting Services Cost in Dubai?
How Much Does Monthly Bookkeeping Cost in Dubai?
In-House Accountant vs Outsourced Accounting
Management Accounts and MIS Reporting
What Accounting Records Must I Maintain?
What Are DIFC Accounting Requirements?
What Is a Chart of Accounts?
What Is Backlog Accounting and Do I Need It?
What Should an Accounting Engagement Include?
Which Accounting Software Is Best for a UAE Business?

ESR, UBO and AML

Do I Need a Corporate Bank Account for Tax Compliance?
Do I Need to File an ESR Notification?
Does My Business Need AML Compliance?
What Are the Economic Substance Regulations?
What Are the Penalties for ESR Non-Compliance?
What Is goAML Registration?
What Is UBO Filing and Who Must Do It?

Free zones

Company Formation in DMCC
Company Formation in IFZA
Company Formation in Meydan Free Zone
Free Zone Company Formation in the UAE
How to Choose a Free Zone in the UAE
Mainland vs Free Zone Company Setup
RAK ICC vs JAFZA Offshore Compared

Deadlines and penalties

How Do I Dispute an FTA Penalty?
What Are the Main FTA Penalties?

Setting up and closing

Branch Office Registration in the UAE
What Happens to Tax If I Close My Company Mid-Year?

Cost and choosing an accountant

Company Formation Cost in Dubai
How Do I Switch Accountants in the UAE?
Trade Licence Cost and Renewal in Dubai
What Is the Difference Between DET and ADDED Licensing?
When Should a Startup Hire an Accountant?

Other guidance

Last reviewed 30 July 2026 · Figures follow FTA and Ministry of Finance guidance. Verify current rates at tax.gov.ae before acting.