Answers to the questions we get asked most.

Registration is mandatory once your taxable supplies and imports exceed AED 375,000 over the past 12 months, or are expected to in the next 30 days. Voluntary registration is available from AED 187,500, which can be useful if you want to recover input VAT before crossing the mandatory line.

Most businesses file quarterly, though the FTA can assign monthly filing to larger or higher-risk registrants. Returns and payment are both due within 28 days of the end of the tax period — there's no informal extension, so treat this as a hard deadline.

Late filing and late payment both carry fixed administrative penalties, and repeated late filings within a 24-month period attract higher fines than a first offence. Interest also accrues on unpaid VAT the longer it remains outstanding.

A minimum of five years for most records, though certain real estate-related records must be kept for 15 years. The FTA can request these at any point within that window, so they need to be retrievable, not just archived.

Yes. Registration is mandatory for every taxable person regardless of whether tax is actually due — including businesses in the 0% bracket, Qualifying Free Zone Persons, and those electing Small Business Relief. Missing the deadline triggers a fixed AED 10,000 penalty even at zero tax.

No — they're separate registrations. You must register for Corporate Tax and obtain a Corporate Tax TRN even if you're already VAT-registered, and vice versa. The FTA treats them as independent obligations that happen to share the EmaraTax portal.

0% on taxable income up to AED 375,000, and 9% on taxable income above that threshold, for standard resident businesses. Qualifying Free Zone Persons can access 0% on qualifying income specifically, subject to meeting substance and income conditions. Large multinational groups within Pillar Two scope face a separate 15% minimum rate.

Financial statements prepared under IFRS are the foundation — audited statements are generally expected above AED 50 million in revenue, while unaudited statements are acceptable below that. You'll also need your TRN, supporting schedules for any adjustments, and transfer pricing documentation if you have related-party transactions.

Generally yes — branches in different free zones are usually assessed individually, except where Qualifying Free Zone Person rules require them to be treated as part of a single group. The FTA has clarified this looks at actual operating substance rather than just how entities are structured on paper.

No — the FTA has confirmed a Permanent Establishment isn't triggered by licensing alone. What matters is whether the foreign company has a fixed place of business in the UAE through which its core income-generating activities actually happen, and how long that presence continues.

No — qualifying for the 0% Qualifying Free Zone Person rate depends on meeting specific substance and qualifying-income conditions, including staying under the de minimis threshold for non-qualifying revenue. A free zone licence alone doesn't guarantee it.

Only if it hasn't elected Qualifying Free Zone Person status — the two regimes are mutually exclusive. A free zone entity that isn't claiming QFZP and has revenue under AED 3 million may still be eligible for Small Business Relief through 2026.

Most free zone authorities require an annual audit as a condition of licence renewal, though the exact requirement varies by zone. It's worth confirming your specific free zone's rule rather than assuming, since the threshold and frequency aren't identical everywhere.

Generally not without additional structuring — most free zone companies sell into the mainland through a distributor, agent, or a mainland branch. If direct mainland sales are core to your business, that should shape your jurisdiction decision from the outset.

No. A Golden Visa is an immigration status, not a tax status — they're governed by entirely separate rules. You still need to meet one of the domestic residency tests (183-day, 90-day, or centre-of-interests) to qualify for a Tax Residency Certificate.

Most applications are reviewed within four to seven business days through EmaraTax once submitted, though incomplete documentation — most commonly a mismatch between your entry/exit report and the applied-for period — is the most frequent cause of delay.

Not usually — most foreign authorities require a treaty-purpose (DTA) certificate issued for their specific country, not a general domestic-purpose certificate. Applying for the wrong type is one of the most common reasons a certificate gets rejected abroad.

EmaraTax is the FTA's single digital platform for VAT, Corporate Tax and Excise Tax — registration, filing, payment, and services like Tax Residency Certificate applications all run through it. Access requires UAE Pass authentication.

The FTA allows voluntary disclosures to correct past filings, and has periodically run penalty waiver initiatives for specific situations such as late Corporate Tax registration. The earlier you address it proactively, the more options are usually available compared to waiting for the FTA to raise it first.

Yes — inspection activity has risen sharply year over year, and with Corporate Tax now layered on top of VAT, the FTA increasingly cross-checks the two: a mismatch between VAT-reported turnover and Corporate Tax-reported revenue is a common trigger for a query. Keeping both filings reconciled against the same underlying books is the best protection.

For most engagements — bookkeeping, VAT or Corporate Tax registration — we can begin within a few days of an initial conversation. Company formation and bank account opening take longer, mostly driven by external approval timelines rather than anything on our side.

Yes — switching accountants mid-year is common and we handle the full handover: records migration, backlog cleanup, and continuity so nothing is missed between your old provider and us.

Fixed, transparent fees agreed upfront based on your business size and scope — no surprise hourly billing. Tell us about your business and we'll give you a clear quote before any work begins.

Yes — wallet reconciliation, IFRS digital asset treatment, VARA and CMA compliance context, and DeFi protocol accounting. It's an area most firms avoid, and one we've built specific depth in.