Reference · verified 2026-08-12
The dates that decide whether your year is calm or expensive. The deadlines below are the general rules; your own dates depend on your financial year end and the tax period the FTA assigned you. When a rule changes, we update this page and move the date above.
| Obligation | Deadline | Notes |
|---|---|---|
| Corporate tax registration | Before first return; new companies within 3 months of incorporation | Late registration penalty AED 10,000 |
| Corporate tax return + payment | 9 months after financial year end (31 Dec year end files by 30 Sep) | Filed through EmaraTax |
| Small Business Relief election | Made inside each corporate tax return | Revenue up to AED 3m, extended to tax periods ending on or before 31 Dec 2029 |
| VAT registration | Mandatory at AED 375,000 taxable turnover; voluntary at AED 187,500 | Rolling 12 month test, not calendar year |
| VAT return + payment | 28 days after each tax period (monthly or quarterly) | Period assigned by the FTA at registration |
| E-invoicing: appoint ASP (rev ≥ AED 50m) | 30 Oct 2026 | Go live 1 Jan 2027 |
| E-invoicing: appoint ASP (rev < AED 50m) | 31 Mar 2027 | Go live 1 Jul 2027 |
| E-invoicing: government entities | 31 Mar 2027 | Go live 1 Oct 2027 |
| Audited financial statements | Free zone entities: per licence renewal; mainland: per authority | Also required above AED 50m revenue for CT |
| Transfer pricing disclosure | With the corporate tax return where thresholds are met | Master and local file above OECD style thresholds |
| Record keeping | 7 years from the end of the relevant tax period | Books, invoices, contracts, customs documents |
This table is general guidance, not advice on your specific facts. The Strategy Meeting maps these deadlines onto your actual year end and systems.
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