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VAT and Corporate Tax services in the UAE.
Registration, computation and filing for both taxes, handled by the same team that keeps your books. That matters, because a return that does not reconcile to the ledger is the first thing an FTA reviewer will question.
What we handle
Both taxes, end to end.
Most UAE businesses now have two separate filing obligations running on different calendars. We run both.
VAT registration and deregistration
Assessment of whether you have crossed the threshold, registration on the FTA portal, and deregistration where a business no longer qualifies.
VAT return preparation and filing
Returns prepared from the ledger, reconciled before submission, and filed within the deadline for your assigned tax period.
Corporate Tax registration
Registration for every entity that needs it, including free zone companies claiming the zero per cent rate.
Corporate Tax computation
Taxable income calculated from accounting profit, with the adjustments, exemptions and reliefs applied and documented.
FTA correspondence and reviews
We respond to FTA queries, clarification requests and reviews on your behalf, with the supporting records assembled.
Transfer pricing documentation
Related party disclosures and, where thresholds are met, the master file and local file documentation.
Corporate Tax
Registration is required even when your rate is zero.
This is the single most common and most expensive misunderstanding we encounter. Corporate Tax applies to financial years beginning on or after 1 June 2023, and the obligation to register is separate from the question of how much tax you pay.
Every taxable person, including free zone companies and businesses whose taxable income falls below the AED 375,000 threshold. A zero rate is not the same as being outside the regime, and late registration has attracted administrative penalties.
Zero per cent on taxable income up to AED 375,000, and nine per cent on the amount above it. Taxable income begins with accounting profit and is then adjusted for items the legislation treats differently.
A business with revenue at or below AED 3 million may elect to be treated as having no taxable income for the period. The relief is elective, it must be claimed, and it is available for tax periods ending on or before 31 December 2026.
A Qualifying Free Zone Person can access the zero per cent rate on qualifying income, but only while it maintains adequate substance in the zone and keeps non-qualifying revenue within the de minimis limit. The test is applied annually.
The return and any payment are due within nine months of the end of the tax period. For a December year end that means the end of the following September. The audit, where one is required, generally needs to be finished before that.
VAT
Most VAT penalties come from timing, not from tax.
The tax itself is usually straightforward at five per cent. What causes problems is late filing, returns that do not reconcile to the ledger, and input VAT claimed on expenses that were never recoverable in the first place.
Registration is mandatory once taxable supplies and imports exceed AED 375,000 over the preceding twelve months, or where they are expected to exceed it within the next thirty days. Voluntary registration is available from AED 187,500.
The FTA assigns your tax period, usually quarterly, with monthly periods for larger businesses. Returns and payment are due within twenty eight days of the end of the period.
Not every input is recoverable. Entertainment costs and certain motor vehicle expenses are blocked, and claims on exempt supplies need apportionment. Over-claiming is a common finding in FTA reviews.
Imported services and certain domestic supplies fall under the reverse charge, where you account for both the output and the input. It is often recorded incorrectly, which distorts the return even where the net tax is nil.
Output and input VAT in the return should tie back to the ledger for the same period. Where they do not, that difference needs a documented explanation before submission, not after a query arrives.
How the engagement runs
A calendar, not a scramble.
Position review
We check what you are registered for, what has been filed, and whether anything is outstanding or incorrect.
Registration where needed
Any missing registration completed, with voluntary disclosure considered where past filings were wrong.
Calendar agreed
Your VAT period and Corporate Tax year end mapped into a filing calendar you receive at the start.
Ongoing preparation
Data prepared as it accrues through the period rather than assembled in the final week.
Review and submission
Return reconciled to the ledger, reviewed by a second person, then filed before the deadline.
Records retained
Supporting documents archived in the format and for the period the legislation requires.
Who this suits
Where this service fits.
First time filers
Companies that have just crossed a registration threshold, or that are approaching their first Corporate Tax return and are not sure what the computation involves.
Businesses with a problem to fix
Late registrations, returns that were filed incorrectly, or an open FTA query. Voluntary disclosure is usually better than waiting to be found.
Free zone companies
Entities relying on the zero per cent rate, where the qualifying income analysis and the substance position need to be documented rather than assumed.
Related services
What clients usually combine this with.
Enquiry
Get a quote
Tell us what you need and we will come back with the scope and a fixed fee. No obligation.
- A reply within one business day
- A named person, not a call centre
- Your details are used only to answer this enquiry
Prefer to talk now? WhatsApp or call +971 56 283 1312
Find out where you stand.
Send us your registration details and last filed return. We will tell you whether anything is outstanding, whether it was filed correctly, and what the ongoing work would cost.
Important
This page is general information and not accounting, tax or legal advice. Thresholds, rates, deadlines and reliefs are set out in the relevant UAE legislation and may be amended. Confirm your specific position with Finaxil or with the Federal Tax Authority before acting.
Common questions
Questions we are asked most often.
Do I need to register for Corporate Tax if my profit is below AED 375,000?
Yes. The obligation to register applies to taxable persons regardless of how much tax is ultimately payable. A zero per cent outcome does not remove the registration requirement.
This has caught out a large number of businesses, including free zone companies that assumed their status placed them outside the regime. Administrative penalties have been applied for late registration.
When is the Corporate Tax return due?
Within nine months of the end of your tax period. For a financial year ending 31 December, the return and any payment are due by 30 September of the following year.
Where your licence or free zone requires audited financial statements, the audit generally needs to be complete before the return can be finalised, so the practical deadline is earlier than the filing date suggests.
What is Small Business Relief and do we qualify?
A business with revenue at or below AED 3 million in the relevant tax period, and in all previous periods, may elect to be treated as having no taxable income. It is an election, so it has to be claimed rather than applied automatically.
The relief is available for tax periods ending on or before 31 December 2026. Whether it is beneficial depends on your position, particularly if you have losses you would otherwise carry forward.
How often do VAT returns have to be filed?
The FTA assigns your tax period when you register. Most businesses are quarterly, while larger businesses are assigned monthly periods.
Returns and payment are due within twenty eight days of the end of the tax period. The deadline does not move for weekends or public holidays in your favour, so filing early is sensible.
We think a past VAT return was filed incorrectly. What should we do?
A voluntary disclosure is generally the right route. Correcting an error yourself is treated differently from the same error being found during an FTA review.
We would look at the size and nature of the error first, since the disclosure mechanism and the deadlines differ depending on the amount involved and whether it affects the tax due.
Can a free zone company really pay zero per cent?
Yes, on qualifying income, provided it meets the conditions to be a Qualifying Free Zone Person. That includes maintaining adequate substance in the zone and keeping non-qualifying revenue within the de minimis limit.
The test is applied for each tax period. Failing it in one year has consequences that extend beyond that year, so the position needs to be monitored rather than assumed at setup and forgotten.