Limited Liability Company LLCUAE mainland

Applies to a Limited Liability Company (LLC) in United Arab Emirates, with one shareholder who is also the sole director. Other forms have their own requirements. Read 31 Oct 2026 · reviewed 31 Oct 2026 · how we check

The director can do

19 of the 21 below

personally, through the authorities’ own services.

A professional the law requires

• A licensed auditor Appoint a licensed auditor and have the annual accounts audited

Not required here

Identity verification of managers with the registry · Advance or instalment payments of Corporate Tax · Registration or fee with the data-protection authority · Economic Substance notification and report, cancelled for years ending after 2022 (abolished)

Set by each state

Renew the economic licence with the emirate each year · Local chamber membership and municipal charges on the business

● a professional the law requires.

Unless an item says otherwise, the director can do it personally through the authority’s own service. Most services need a one-off registration first.

Every year 6

1. Deliver the annual accounts and auditor's report after the general assemblyPartly the director
   Within 7 days of the general assembly at which the accounts and the auditor's report are presented
   How, cost and sources

   Where

   Delivery to the Authority and the emirate's Competent Authority of the accounts and the auditor's report

   Steps

   1. Have the auditor review the fiscal year's accounts and issue the report
   2. Have the manager prepare the balance sheet, profit and loss account and annual report
   3. Present the accounts and the auditor's report to the general assembly
   4. Send a copy of the accounts and the auditor's report to the Authority and the Competent Authority
   5. Keep proof of delivery with the company's records

   Done when

   The Authority and the Competent Authority hold a copy of the accounts and the auditor's report, and the company keeps the delivery record.

   Who

   The manager prepares the accounts and can deliver them, but the accounts must first be audited by a licensed auditor, which the company cannot do itself.

   Official moet.gov.ae read 31 Oct 2026

   Quote (3)

   The Company shall provide the Authority and the Competent Authority with a copy of the accounts and the auditor's report within (7) seven days from the date of convening the general assembly to whom the accounts and the auditor's report have been provided.

   For all that is not specifically provided for in this Decree-Law, the provisions concerning Joint Stock Companies shall apply to the Limited Liability Company to the extent that they are consistent with its nature.

   The Company shall prepare annual financial accounts including the balance sheet and the profit and loss account.

2. Send the partners' register particulars to the Registrar every January
   None January
   How, cost and sources

   Where

   The Registrar's system and the emirate's economic-department e-service (TAMM in Abu Dhabi)

   Steps

   1. Update the register of partners with every transfer and change of the fiscal year
   2. Extract the particulars entered in the register and the changes made during the year
   3. Submit them to the Competent Authority and the Registrar in January
   4. Keep the submission receipt with the company's records

   Done when

   The Competent Authority and the Registrar record the year's partners-register particulars and the submission is receipted.

   Who

   The managers are liable for the register and for what is sent; the filing is made through the Registrar's and the emirate's own portals.

   Official moet.gov.ae read 31 Oct 2026

   Quote (2)

   The Company shall dispatch to the Competent Authority and the Registrar in January of every year the particulars entered in the Partners Register, as well as any changes made therein during the last fiscal year.

   The Company shall prepare at its head office a special register of the partners

3. Appoint a licensed auditor and have the annual accounts auditedNeeds a licensed auditor
   4 months after the end of the accounting period
   How, cost and sources

   Where

   Appointment of a licensed auditor by the general assembly

   Steps

   1. Appoint one or more auditors by resolution of the general assembly each year
   2. Provide the auditor with the registers, documents and explanations required
   3. Receive the signed auditor's report on the fiscal year's accounts
   4. Present the accounts and the report to the general assembly
   5. Deliver the report with the accounts to the Authority and the Competent Authority

   Done when

   A signed auditor's report is issued and presented to the general assembly with the accounts.

   Who

   An auditor must be licensed in the State, have five years' experience auditing joint stock companies, and have his name approved by the Authority — for an LLC the Competent Authority, which Art. 102 substitutes for 'Authority'; he may not be a shareholder, board member or officer of the company, so the manager cannot audit the company's own accounts.

   Official moet.gov.ae read 31 Oct 2026

   Quote (3)

   Every Joint Stock Company or Limited Liability Company shall have one or more auditors to audit the accounts of the Company on a yearly basis.

   A Limited Liability Company shall have one or more auditors to be elected by the general assembly of the partners every year.

   He shall be licensed to practice the profession in the State and have experience in auditing Joint Stock Companies for at least (5) five years;

4. Hold the annual general assembly within four months of the year end
   4 months after the end of the accounting period · from the registry
   How, cost and sources

   Where

   Invitation by the manager and meeting of the partners

   Steps

   1. Prepare the manager's report, the accounts and the auditor's report for the year
   2. Announce the invitation to the partners at least 21 days before the meeting
   3. Give the Competent Authority a copy of the invitation before it is announced
   4. Hold the meeting, take the decisions on the accounts, profits, managers and auditor
   5. Record the minutes and decisions in the register kept at the head office

   Done when

   The minutes record the meeting and its decisions in the company's register.

   Who

   The manager or board of managers convenes the partners; no professional is required to hold or minute the meeting.

   Official moet.gov.ae read 31 Oct 2026

   Quote (3)

   The general assembly shall be convened by an invitation from the manager or the board of managers at least once per year within the four months following the end of the fiscal year of the Company.

   The invitation of the general assembly to convene shall be announced before at least (21) twenty-one days from the date set for the meeting.

   A summary of the discussions of the general assembly shall be drawn up, and the minutes and decisions shall be recorded in a special register to be kept at the head office of the Company.

5. File the Corporate Tax return within nine months of the period end
   9 months after the end of the accounting period · from the tax calendar
   How, cost and sources

   Where

   EmaraTax

   Steps

   1. Work out the taxable income from the audited accounts and the law's adjustments
   2. Complete the Corporate Tax return for the tax period
   3. Submit the return in EmaraTax within nine months of the period end
   4. Keep the submission receipt

   Done when

   EmaraTax shows the return accepted for the tax period.

   If missed

   AED 500 for each month or part thereof for the first twelve months, and AED 1,000 for each month or part thereof from the thirteenth, counted from the day after the return was due (Cabinet Decision No. 75 of 2023, Schedule item 7, as amended by Cabinet Decision No. 10 of 2024).

   Who

   A director can prepare and file the return in EmaraTax; no tax agent is required by law.

   Official mof.gov.ae read 31 Oct 2026

   Quote

   Subject to Article 51 of this Decree-Law, a Taxable Person must file a Tax Return, as applicable, to the Authority in the form and manner prescribed by the Authority no later than (9) nine months from the end of the relevant Tax Period, or by such other date as directed by the Authority.

   Official mof.gov.ae read 31 Oct 2026

   Quote (2)

   500 for each month, or part thereof, for the first twelve months.

   1,000 for each month, or part thereof, from the thirteenth month onwards.

6. Pay the Corporate Tax within nine months of the period end
   9 months after the end of the accounting period · from the tax calendar
   How, cost and sources

   Where

   EmaraTax payment channels

   Steps

   1. Check the Corporate Tax payable shown for the tax period in EmaraTax
   2. Choose a payment channel and pay before the nine-month deadline
   3. Keep the payment receipt against the tax period

   Done when

   The payment shows as received against the tax period in EmaraTax.

   If missed

   A monthly penalty of 14 per cent per annum on the unsettled Corporate Tax from the day after the due date, charged on the same date each month until it is paid (Cabinet Decision No. 75 of 2023, Schedule item 8, as amended by Cabinet Decision No. 10 of 2024).

   Who

   The company pays from its own account through the payment channels EmaraTax offers; no agent is required.

   Official mof.gov.ae read 31 Oct 2026

   Quote

   A Taxable Person must settle the Corporate Tax Payable under this Decree-Law within (9) nine months from the end of the relevant Tax Period, or by such other date as determined by the Authority.

   Official mof.gov.ae read 31 Oct 2026

   Quote

   A monthly penalty of 14% per annum, for each month or part thereof, on the unsettled Payable Tax amount from the day following the due date

Each quarter or month 4

1. File the VAT return and pay within 28 days of the period end
   28 days after the end of the quarter · from the tax calendar

   Only if: Once registered for VAT, for each tax period; the standard period is three calendar months.

   How, cost and sources

   Where

   VAT return in EmaraTax

   Steps

   1. Record sales and purchases for the tax period
   2. Complete the VAT return for the period
   3. Submit the return in EmaraTax within 28 days of the period end
   4. Pay the VAT so that it reaches the FTA by the same date
   5. Keep the submission and payment receipts

   Done when

   EmaraTax shows the return received and the payment settled for the tax period.

   If missed

   AED 1,000 for a first late VAT return, and AED 2,000 where the return is late again within 24 months (Cabinet Decision No. 40 of 2017, Table No. 1, item 8, as amended by Cabinet Decision No. 129 of 2025).

   Who

   The company files its own return in EmaraTax; no agent is required.

   Official tax.gov.ae read 31 Oct 2026

   Quote (3)

   A Tax Return must be received by the Authority no later than the 28th (twenty eighth) day following the end of the Tax Period concerned or by such other date as directed by the Authority.

   The standard Tax Period applicable to a Taxable Person shall be a period of three calendar months ending on the date that the Authority determines.

   A Taxable Person shall settle Payable Tax in relation to a Tax Return using the means specified by the Authority so that it is received by the Authority no later than the date specified in Clause 1 of this Article.

2. VAT on electronic services supplied to consumers abroad
   28 days after the end of the quarter · from the tax calendar

   Only if: Electronic services supplied to a recipient with no place of residence in an implementing state, who is outside the State when the services are performed, are zero-rated; supplies to consumers in the EU carry the customer's member-state VAT.

   How, cost and sources

   Where

   EmaraTax for UAE VAT; the EU non-Union One Stop Shop for VAT on EU-consumer sales

   Steps

   1. Classify each supply as an electronic service delivered automatically over the internet
   2. Establish the recipient's place of residence and location when the service is performed
   3. Zero-rate supplies to recipients outside the implementing states and keep the location evidence
   4. For consumers in the EU, charge the VAT of the customer's member state from the first sale
   5. Register for the non-Union One Stop Shop in one member state, or register in each state of consumption
   6. File the quarterly One Stop Shop return by the end of the month after the quarter
   7. Report the UAE position in the VAT return for the period

   Done when

   The supply is zero-rated or the foreign VAT declared, and the evidence of the recipient's residence and the return receipt are on file.

   Who

   The supplier determines the recipient's place of residence and reports the supply itself; no agent is required.

   Official tax.gov.ae read 31 Oct 2026

   Quote (3)

   “Electronic Services” means Services which are automatically delivered over the internet, or an electronic network, or an electronic marketplace, including:

   The Export of Services shall be zero-rated in the following cases: a. If the following conditions are met: 1) The Services are supplied to a Recipient of Services who does not have a Place of Residence in an Implementing State and who is outside the State at the time the Services are performed

   Where a Person is not a resident of the State and is required to register for Tax in accordance with the provisions of the Decree-Law, the Authority shall register him with effect from the date on which he started making supplies in the State, whether or not he so notifies them of the liability to register for Tax, or from such earlier date as agreed between the Authority and the Person.

3. Pay wages monthly through the Wages Protection System
   Day 1 of the following month

   Only if: Every private-sector establishment with workers: wages for the previous month are due on the first day of each Gregorian month, and at least 85 per cent of the total wages must be transferred on time, through the Wages Protection System.

   How, cost and sources

   Where

   Wages Protection System (WPS), through a bank, exchange house or financial institution authorised for it

   Steps

   1. Agree each worker's wage and pay date in the employment contract
   2. Register with an approved bank, exchange house or financial institution for the system
   3. Transfer at least 85 per cent of the month's total wages on the first day of the following month
   4. Answer the Ministry's alerts within the first days after the due date if a payment is not shown
   5. Keep the transfer records as proof of payment

   Done when

   The wage file shows the month's wages transferred through the Wages Protection System and the Ministry records the establishment as compliant.

   If missed

   On the 5th day after the due date the Ministry suspends the issuance of new work permits; from the 11th day it applies the administrative fine under Cabinet Resolution No. 21 of 2020 and reclassifies the establishment into the Third Category; from the 16th day a labour dispute is registered for the affected workers.

   Who

   The employer transfers wages through a bank, exchange house or financial institution authorised by the Central Bank for the system; no payroll agent is required by law.

   Official u.ae read 31 Oct 2026

   Quote (3)

   All establishments registered with Ministry of Human Resources and Emiratisation (MoHRE) must pay their employees’ wages on the due date through the ministry’s Wage Protection System (WPS).

   salaries for the previous month are due on the first day of each Gregorian month. Employers must transfer at least 85 per cent of the total wages due to their employees on time (where lawful deductions apply).

   On the 5th day following the due date Suspending the issuance of new work permits for the establishment, with notification to the owner of the reason for suspension and a warning to pay Non-compliant establishments 4 On the 11th day following the due date Applying the administrative fine prescribed under the aforementioned Cabinet Resolution No. 21 of 2020 and re-classifying the establishment into the Third Category

4. Register national employees with the pension authority and pay contributions
   Day 15 of the following month

   Only if: Where the establishment employs a UAE or GCC national: register with the General Pension and Social Security Authority and with each insured employee, unless its headquarters are in Abu Dhabi, where the Abu Dhabi pension law applies. Contributions are 26 per cent of the pensionable salary, the employer paying 15 per cent.

   How, cost and sources

   Where

   Employers Registration and Registration of an Insured, on the Maashi platform

   Steps

   1. Log in to the Maashi platform with UAE PASS
   2. Register the entity as an employer, attaching the business licence
   3. Register each Emirati or GCC employee within one month of joining, with the medical fitness certificate
   4. Pay the month's contributions, the employer's 15 per cent included, by the 15th of the following month
   5. Apply for end of service on the platform when an insured leaves

   Done when

   The employer and the insured are registered on Maashi and the month's contributions are receipted by the Authority.

   Cost

   26 per cent of the pensionable salary: 15 per cent from the employer, 11 per cent from the employee; the federal government pays 2.5 per cent on the employer's behalf for private-sector citizens whose pensionable salary is under AED 20,000. Both registration services state no fee.

   If missed

   AED 5,000 for each insured individual the employer fails to register; an additional amount equal to 10 per cent of the contributions due where contributions are not paid.

   Who

   The employer registers itself and each national employee on the Maashi platform with UAE PASS, and pays the contributions from its own account; no agent is required by the pages read.

   Official u.ae read 31 Oct 2026

   Quote

   The monthly contribution of the insured is 26 per cent of the pensionable salary. The insured employee pays 11 per cent and the employer pays 15 per cent. For insured citizens working in the private sector, the government pays 2.5 percent on behalf of the employer, if they receive pensionable salaries less than AED 20,000.

   Official gpssa.gov.ae read 31 Oct 2026

   Quote (2)

   This service enables employers (Federal & Local governments and the private sector) to register with the General Pension and Social Security Authority (GPSSA).

   The employer must have at least one Emirati employee or a citizen of the Gulf Cooperation Council countries

Thresholds to watch 1

1. Watch the AED 375,000 VAT registration threshold
   Watch: taxable supplies and imports over AED 375,000 in any 12 months
   How, cost and sources

   Where

   VAT registration in EmaraTax

   Steps

   1. Total the taxable supplies and imports of the last 12 months each month
   2. Check the total against AED 375,000, or whether it will be exceeded in 30 days
   3. Sign up for EmaraTax and open the VAT registration service
   4. Submit the application within 30 days of becoming required to register
   5. Keep the VAT registration certificate and the registration number

   Done when

   The FTA issues the VAT registration number and certificate in EmaraTax.

   Cost

   No fee · The FTA's service card states the service is free.

   If missed

   AED 10,000 for failure to submit a VAT registration application within the timeframe set by the Tax Law (Cabinet Decision No. 40 of 2017, Table No. 1, item 3, as amended by Cabinet Decision No. 129 of 2025, in force from 14 April 2026).

   Who

   The company registers itself in EmaraTax; no agent is required and registration is free.

   Official tax.gov.ae read 31 Oct 2026

   Quote (3)

   The Mandatory Registration Threshold shall be AED 375,000 (three hundred and seventy-five thousand dirhams).

   The Voluntary Registration Threshold shall be AED 187,500 (one hundred and eighty-seven thousand five hundred dirhams).

   must file a Tax Registration application with the Authority within 30 (thirty) days of being required to register

When something changes 3

1. Keep the beneficial-owner record and file it with the Registrar
   60 days after incorporation · from the registry
   How, cost and sources

   Where

   The Registrar's beneficial-owner system, and the emirate's licensing portal at renewal

   Steps

   1. Identify every natural person owning or controlling 25% or more, directly or indirectly
   2. Record name, nationality, birth details, address, identity document and the basis of control
   3. Update the beneficial-owner record when the ownership or control changes
   4. Submit the beneficial-owner record and the partners register to the Registrar after licensing
   5. Submit the same data again when the licence is renewed, amended or registered

   Done when

   The Registrar holds the beneficial-owner record and the register of partners, and the submission is receipted.

   If missed

   In the event of a violation of the provisions of this Decision, the Registrar may impose one or more penalties from the list of administrative penalties issued by a Cabinet Decision.

   Who

   The company's managers identify the beneficial owners and submit the record themselves; no professional is required by the decision.

   Official moet.gov.ae read 31 Oct 2026

   Quote (3)

   The legal person shall keep the details of each Beneficial Owner in the record of the Beneficial Owner that they create within (60) sixty days from the date of issuance of this decision or from the date of its existence, and shall update this record and include any change in it within fifteen (15) days from the date of taking knowledge thereof.

   The legal person shall, within (60) sixty days from the date of enforcement of this Decision or from the date of licensing and registration of the legal person, submit the data of the Beneficial Owner's Records and the Register of Partners or Shareholders to the Registrar, and take reasonable measures to protect their records from damage, loss or destruction.

   Subject to the legislation in force, the legal person shall submit all the data referred to in Clause (1) of Article (4) of this Decision to the Registrar when requesting incorporation, licensing, registration, renewal, modification or other cases as may be deemed as necessary for this purpose by the Registrar.

2. Notify the authorities of changes to the registered particulars
   Within 15 days of the change of articles · from the registry
   How, cost and sources

   Where

   The emirate's economic-department e-service and the Registrar

   Steps

   1. Pass the resolution that changes the registered particulars
   2. Authenticate the amended Memorandum of Association with the Competent Authority
   3. File the amendment with the Competent Authority and the Registrar within 15 working days
   4. Update the economic licence to match the amended particulars
   5. Check the Commercial Register shows the new particulars

   Done when

   The Commercial Register shows the amended particulars and the licence is updated to match.

   If missed

   The managers or Board Members are jointly liable to indemnify the damage suffered by the company, the shareholders or third parties from the non-registration of the amendment.

   Who

   The managers file the amendment themselves through the emirate's portal and the Registrar; no notary is required by the articles read, the Competent Authority authenticates the amendment.

   Official moet.gov.ae read 31 Oct 2026

   Quote (3)

   The companies shall notify the Competent Authority and the Registrar in writing within 15 (fifteen) Working Days upon any amendment or change to the registered particulars of the Company, including its name, address, share capital, number of shareholders or legal form.

   The managers or Board Members of the Company, as the case may be, shall be jointly liable to indemnify the damage suffered by the Company, the shareholders, or third parties due to the non-registration of the Memorandum of Association or any amendments thereto in the Commercial Register with the Competent Authority.

   The Company shall notify the Competent Authority of the termination of the term of the manager’s appointment within no later than (30) thirty days from the date of the termination of the appointment contract’s term.

3. Zero-rate goods exported to consumers abroad and keep the export evidence
   Within 90 days of the date of supply

   Only if: Goods physically exported outside the implementing states within 90 days of the supply, with a customs declaration, shipping certificate or equivalent evidence.

   How, cost and sources

   Where

   Export documentation kept with the VAT records

   Steps

   1. Agree the export arrangement with the customer before or at the supply date
   2. Export the goods outside the implementing states within 90 days of the supply
   3. Obtain the customs declaration or shipping certificate that proves the export
   4. Keep the export evidence with the VAT records
   5. Report the supply as zero-rated in the VAT return

   Done when

   The customs declaration or shipping certificate is on file and the supply is reported as zero-rated.

   Who

   The supplier assembles the customs or shipping evidence itself; no agent is required.

   Official tax.gov.ae read 31 Oct 2026

   Quote

   The Direct Export shall be subject to the zero rate if the following two conditions are met: a. The Goods are physically exported to a place outside the Implementing States or are put into a customs suspension regime in accordance with the GCC Common Customs Law within 90 (ninety) days of the date of the supply.

At all times 4

1. Keep the company's statutory registers at its head office
   How, cost and sources

   Where

   The company's own registers, kept at its head office

   Steps

   1. Open a register of partners recording names, nationalities, birth details and every transfer
   2. Record the minutes and decisions of the general assembly in a special register
   3. Keep accounting registers that show the company's transactions and financial position
   4. Update the registers as changes occur
   5. Keep the registers at the head office where partners and auditors can inspect them

   Done when

   The registers exist at the head office, are up to date, and can be inspected by partners and by the auditor.

   Who

   The managers keep the registers; partners and interested parties may inspect the partners' register, and partners may inspect the minutes.

   Official moet.gov.ae read 31 Oct 2026

   Quote (3)

   The Company shall prepare at its head office a special register of the partners

   A summary of the discussions of the general assembly shall be drawn up, and the minutes and decisions shall be recorded in a special register to be kept at the head office of the Company.

   Every Company shall keep accounting registers showing its transactions so as to accurately reveal at any time its financial position and enable the partners or shareholders to make sure that the Company’s accounts are kept in accordance with the provisions of this Decree-Law. 2- Every Company shall keep its accounting registers in its head office for a period of at least (5) five years from the end of the fiscal year of the Company.

2. Maintain a registered address notified to the Registrar and the licence
   How, cost and sources

   Where

   The Registrar's register and the emirate's economic licence

   Steps

   1. Take premises or a registered address in the emirate that issued the licence
   2. Record the address with the Registrar and on the economic licence
   3. Use the address to receive all correspondence and notifications
   4. Notify the authorities of any change of address through the notify_changes route

   Done when

   The address is recorded with the Registrar and on the licence, and correspondence sent there reaches the company.

   Who

   The company chooses and registers the address itself; a virtual or shared office is a commercial arrangement, not a legal substitute for the registered address.

   Official moet.gov.ae read 31 Oct 2026

   Quote

   The legal person shall have a clear and detailed address that is registered in the country, notified to the Registrar, and used to receive all correspondence and notifications thereon.

   Official moet.gov.ae read 31 Oct 2026

   Quote

   Every Company shall keep its accounting registers in its head office for a period of at least (5) five years from the end of the fiscal year of the Company.

3. Provide and renew health insurance for each employee
   Every 2 years from the the purchase or last renewal of the policy

   Only if: From 1 January 2025 an employer must hold a health insurance policy for each private-sector employee as a prerequisite for issuing or renewing that employee's residency permit; the basic package costs AED 320 a year.

   How, cost and sources

   Where

   Health insurance policy bought from an accredited insurer or the Insurance Pool website

   Steps

   1. Choose the package, of which the basic one costs AED 320 a year
   2. Buy the policy from an accredited insurer or through the Insurance Pool website
   3. Give the policy when applying for the employee's residency permit
   4. Renew the policy when its two-year term ends, before the next permit renewal
   5. Keep the policy schedule with the establishment's records

   Done when

   The insurer issues a policy covering the employee and the residency permit application cites it.

   Cost

   AED 320 · Basic insurance package, per year, with no waiting period for chronic illnesses; outpatient and inpatient co-payments are capped as the page sets out.

   Who

   The employer buys the policy itself from an accredited insurer or the Insurance Pool website; no broker or licensed professional is required by the pages read.

   Official u.ae read 31 Oct 2026

   Quote (3)

   From 1 January 2025, employers are required to purchase health insurance policy as a prerequisite for applying for the issuance or renewal of residency permits of private sector employees and domestic workers.

   The basic insurance package costs AED 320 per year, with no waiting period for workers suffering from chronic illnesses.

   The policy will be valid for two years.

4. Keep the accounting records for the retention period
   Keep for 7 years
   How, cost and sources

   Where

   The company's own accounting records and commercial books

   Steps

   1. Keep accounting registers that show each transaction and the financial position
   2. Keep the records at the head office, in paper or as an electronic copy
   3. Keep the records for at least seven years after the tax period they relate to
   4. Keep records relating to real estate for fifteen years after the tax period

   Done when

   The records exist and can be produced for the retention period the authority asks about.

   If missed

   AED 10,000 for each violation of the duty to keep the required records, and AED 20,000 for a repeat within 24 months (Cabinet Decision No. 75 of 2023, Schedule item 1).

   Who

   The company keeps its own records; no professional is required to hold them.

   Official moet.gov.ae read 31 Oct 2026

   Quote

   Every Company shall keep accounting registers showing its transactions so as to accurately reveal at any time its financial position and enable the partners or shareholders to make sure that the Company’s accounts are kept in accordance with the provisions of this Decree-Law. 2- Every Company shall keep its accounting registers in its head office for a period of at least (5) five years from the end of the fiscal year of the Company.

   Official mof.gov.ae read 31 Oct 2026

   Quote

   Notwithstanding the provisions of the Tax Procedures Law, a Taxable Person shall maintain all records and documents for a period of (7) seven years following the end of the Tax Period to which they relate

   Official tax.gov.ae read 31 Oct 2026

   Quote

   Any records related to a real estate required to be kept shall be held for a period of 15 (fifteen) years after the end of the Tax Period to which they relate.

Once, at the start 3

1. Register the establishment with the Ministry before hiring

   Only if: Before the first work permit: the establishment is registered with MoHRE and holds an establishment card and an electronic signature card; work permits cannot be filed without them.

   How, cost and sources

   Where

   Establishment registration and electronic signature card, MoHRE eServices (Work Bundle)

   Steps

   1. Apply to MoHRE to register the establishment, opening a file and obtaining an establishment card and number linked to the licence
   2. Apply for the establishment's electronic signature card after the initial approval
   3. Admit the Ministry's inspection of the establishment's facilities
   4. Receive the electronic signature card, without which no work permit can be filed
   5. File work-permit applications for the employees within the approved quota

   Done when

   MoHRE issues the establishment card and the electronic signature card, and work-permit applications can be filed.

   Cost

   The establishment card's own fee was not found on the pages read, so no amount is recorded.

   Who

   The employer registers the establishment itself through the Ministry's eServices and the Work Bundle, with UAE PASS; no agent or licensed professional is required by the pages read.

   Official u.ae read 31 Oct 2026

   Quote (3)

   First, the employer must apply to MoHRE to officially register the establishment by opening a file and obtaining an establishment card and number linked to the business licence, enabling the company to operate and recruit employees.

   After obtaining initial approval, the employer must apply for the establishment’s electronic signature card.

   The ministry schedules a visit to inspect the establishment’s facilities, and after confirming there are no violations, issues the electronic signature card.

2. First financial year of 6 to 18 months, accepted as one tax period
   How, cost and sources

   Where

   The company's Memorandum of Association, with the first Corporate Tax registration in EmaraTax

   Steps

   1. Set a first year end between 6 and 18 months after entry in the Commercial Register
   2. Record the fiscal year in the Memorandum of Association
   3. Prepare the first accounts for that period and have the licensed auditor report on them
   4. File one Corporate Tax return for the period within nine months of its end
   5. Do not apply to the FTA to change the tax period: the first financial year is accepted as it is

   Done when

   The first accounts cover the period chosen, the auditor's report is signed, and one Corporate Tax return is filed for that first tax period.

   Who

   The partners fix the fiscal year in the Memorandum of Association and the manager prepares the accounts; no professional is required by law to choose the period.

   Official moet.gov.ae read 31 Oct 2026

   Quote

   Every Company shall have a fiscal year as determined in its Statute, provided that the first fiscal year of the Company does not exceed (18) eighteen months and is not less than (6) six months, commencing as of the date of the Company’s entry in the Commercial Register at the Competent Authority.

   Official tax.gov.ae read 31 Oct 2026

   Quote (2)

   If the Financial Year under the Commercial Companies Law is not a standard 12-month period but ranges between 6 and 18 months, the FTA accepts this period as the first Tax Period for Corporate Tax purposes.

   if the first Tax Period is longer or shorter than a 12-month period, there is no pro-rating of the various thresholds prescribed under the Corporate Tax Law, such as the Revenue threshold for Small Business Relief. The only exception is the de minimis threshold for the purposes of the General Interest Deduction Limitation Rule (currently set at AED 12 million).

3. Register for Corporate Tax with the FTA and obtain a Tax Registration Number
   3 months after the incorporation, establishment or recognition
   How, cost and sources

   Where

   Corporate Tax registration in EmaraTax

   Steps

   1. Register and activate an EmaraTax account
   2. Create a new taxable-person profile in the account
   3. Open the Corporate Tax registration service under the action menu
   4. Complete the application with the licence, incorporation document and the manager's details
   5. Submit it and answer any request for further documents
   6. Keep the Tax Registration Number and certificate

   Done when

   EmaraTax issues the Tax Registration Number and the registration certificate.

   If missed

   An administrative penalty of AED 10,000 is imposed for late registration for Corporate Tax (Cabinet Decision No. 75 of 2023, Schedule item 14, as amended by Cabinet Decision No. 10 of 2024).

   Who

   A director opens the EmaraTax account, creates the taxable-person profile and submits the application personally; no tax agent is required by law.

   Official mof.gov.ae read 31 Oct 2026

   Quote

   Any Taxable Person shall register for Corporate Tax with the Authority in the form and manner and within the timeline prescribed by the Authority and obtain a Tax Registration Number, except in circumstances prescribed by the Minister.

   Official tax.gov.ae read 31 Oct 2026

   Quote (2)

   1. Register and activate an account in EmaraTax 2. Access the EmaraTax account dashboard. 3. Create a New Taxable Person Profile. 4. Click on “View” to access the Taxable Person Account. 5. From the right-hand side, click the three-dot “Action” menu under Corporate Tax. 6. Click on “Register”. 7. Complete the application and submit it for review.

   Yes, an administrative penalty of AED 10,000 is imposed for late registration for Corporate Tax.

General information, not advice: what the law and the authorities state, for the default case.

Standard rate

5%

Official tax.gov.ae read 22 Oct 2026

Quote

VAT 5% (AED)

Other rates

Not stated

Registration threshold

AED 375,000 · about €89,335

total value of taxable supplies and imports; previous 12 months, or expected within the next 30 days

Official tax.gov.ae read 22 Oct 2026

Quote

Businesses resident in the UAE: Registration for VAT is mandatory if: - The total value of taxable supplies and imports exceeds AED 375,000 over the past 12 months, or is expected to exceed that threshold within the next 30 days.

Voluntary registration

Yes

A resident business below the mandatory threshold may register voluntarily once its taxable supplies, imports or taxable expenses exceed AED 187,500 in the past 12 months or are expected to within 30 days.

Official tax.gov.ae read 22 Oct 2026

Quote

Businesses resident in the UAE that make taxable supplies may register voluntarily for VAT if: - The total value of taxable supplies, imports, or taxable expenses in the past 12 months, or expected in the next 30 days, exceeds AED 187,500 (the voluntary registration threshold).

A foreign company

Registers from its first taxable supply; no local representative required

A non-resident business must register for VAT if it makes taxable supplies in the UAE, even where the value of those supplies does not exceed the AED 375,000 threshold, unless another party in the UAE is responsible for settling the VAT on those supplies. Registration is made directly through an EmaraTax account; no representative is required.

Official tax.gov.ae read 22 Oct 2026

Quote

Non-resident businesses: VAT registration is mandatory if: - The business makes taxable supplies in the UAE, even if the value of supplies does not exceed the threshold, unless there is another party in the UAE responsible for settling the VAT on those supplies.

Returns filed

Depends on the business

Official tax.gov.ae read 22 Oct 2026

Quote

Once you have registered for VAT in the UAE, you are required to file your VAT return and make related VAT payments within 28 days from the end of your tax period.

Tax authority

Federal Tax Authority (FTA)

Registration page read 2026-10-22

• Business registerMinistry of Finance – Agreements Avoiding Double Taxation
• Tax authorityFederal Tax Authority (FTA)
• Tax treatiesCustoms and Port Security (ICP)

2 services name United Arab Emirates on their own list: Paysera, Stripe. Each provider, and what a listing means.

Kind

Private limited company

Derived our grouping, the same words in every country

Name in law

Limited Liability Company (LLC)

ISO 20275 code

RWVW

Secondary GLEIF, Entity Legal Forms code list