As a Middle Eastern business and financial hub, the UAE attracts global enterprises with its open business environment and diversified industrial ecosystem. However, its legal system is increasingly refining regulations on commercial activities, with clear rules in areas such as taxation, labor, foreign exchange, and the environment, placing higher demands on enterprises' compliance management capabilities. For enterprises operating in the UAE, sorting out compliance key points in the middle of the year is not only the basis for avoiding penalties and maintaining reputation but also the core prerequisite for ensuring the smooth progress of business in the second half of the year and the achievement of annual goals.

I. Corporate Tax

Corporate tax is one of the core areas in the UAE's corporate compliance system. Enterprises must comply with the regulations of the Federal Tax Authority, control the time and standards for declaration, tax payment, and information changes, and ensure compliant tax operations.

(1) Federal Decree No. 47 (2022) on Corporate Tax

Submission of Corporate Tax Returns

Frequency: Annual

Filing Date: Within 9 months from the end of the relevant tax period

Payment of Corporate Tax

Frequency: Annual

Payment Date: Within 9 months from the end of the relevant tax period

Notification of Modifications to Corporate Tax Records

Trigger Condition: Event-based (when information in corporate tax records changes)

Processing Time Limit: Within 20 working days after the information change

(2) Cabinet Resolution No. 57 of 2020 on Economic Substance Requirements

Submission of Economic Substance Report (ESR) Notification

Frequency: Annual

Filing Date: Within 6 months from the end of the financial year

Submission of Economic Substance Report (ESR)

Frequency: Annual

Filing Date: No later than 12 months from the end of the financial year

Scope Reminder – ESR Reporting

The above obligations do not apply to financial years starting after 31 December 2022. Pursuant to Cabinet Decision No. 98 of 2024, for financial years commencing on or after 1 January 2023, there is no longer a requirement to submit ESR notifications or reports. Any outstanding filings for historical periods should be promptly submitted through the MoF ESR Portal. However, the authorities have to power to open audit proceeding for ESR compliance of financial periods prior to 2023.

(3) Cabinet Resolution No. 44 of 2020 on Organizing Multinational Enterprises' Reporting

Notification of Country-by-Country Report (CbCR) Submission by Ultimate Parent Entity of Multinational Enterprise (MNE) Groups

Frequency: Annual

Filing Date: No later than the last day of the reporting financial year, to notify the competent authority that it is the reporting entity

Submission of Country-by-Country Report (CbCR) by Ultimate Parent Entity of Multinational Enterprise (MNE) Groups

Frequency: Annual

Filing Date: Within 12 months from the end of the reporting financial year

II. Value Added Tax (VAT)

VAT is a key area closely related to daily operations. According to Federal Decree No. 8 of 2017 on VAT, the UAE differentiates declaration frequencies based on turnover scale. Enterprises must arrange compliance work reasonably according to their own business scale.

VAT Declaration for Entities with Annual Taxable Supplies ≥ 150 Million AED

Frequency: Monthly

Filing Date: On or before the 28th day after the end of each month

VAT Declaration for Entities with Annual Taxable Supplies < 150 Million AED

Frequency: Quarterly

Filing Date: On or before the 28th day after the end of each quarter

Other Key Time Nodes:

Item Time Limit

Issuing tax credit notes for adjusting output | Within 14 days of discovering the discrepancy tax

Notification of modification to tax groups | Within 20 working days after the change

Notification by exempt persons starting | Within 20 working days after the start taxable supplies

Voluntary disclosure of VAT declaration errors | Within 20 working days of becoming aware

Notification of modifications to VAT records | Within 20 working days after the change

Issuing tax invoices | Within 14 days after the supply date

III. Excise Tax

Excise tax is an important area involving the production and circulation of specific goods in UAE corporate compliance. According to Federal Decree No. 7 of 2017 on Excise Tax, the UAE has clarified regulations on excise tax declaration and reporting. Enterprises must comply with the corresponding time requirements based on their business type to complete compliance.

Submission of Excise Tax Returns

Frequency: Monthly

Filing Date: No later than 15 days after the end of the tax period

Payment of Excise Tax

Frequency: Monthly

Payment Date: No later than 15 days after the end of the tax period

Other Key Time Nodes:

Item Time Limit

Declaration by producers of taxable goods | In accordance with the VAT filing deadline

Deduction declaration for claiming tax | In accordance with the VAT filing deadline deductions

Import declaration for excisable goods | At the time of applying for customs clearance requiring customs clearance

Report on release of goods in designated   | At the time of goods release areas

Report on consumption of goods in |  At the time of goods consumption designated areas

Declaration of goods loss in designated     |  Within 30 days of discovery areas

Report on transfer to other designated   |  Each time the goods are moved or areas transferred

Declaration for purchase of taxable goods | in accordance with the VAT filing deadline

Voluntary disclosure of excise tax |  Within 20 working days of becoming declaration errors aware

Notification of modifications to excise tax    | Within 20 working days after the change records

IV. Social Security

Social security is a core area of UAE corporate employment compliance. According to relevant social security regulations, the UAE has clarified norms for social security registration, contribution payment, etc. Enterprises must fulfill social security obligations according to the corresponding requirements based on employee employment status.

(1) Federal Decree No. 57 of 2023 on Pensions and Social Security

Payment of Social Security Contributions to GPSSA

Frequency: Monthly

Filing Date: within 15 days of the following month

Provision of Names of Insured Persons Whose Service Has Expired to GPSSA

Frequency: Based on employment relationship

Filing Date: Within 15 days after the expiration of employment

(2) Federal Decree No. 33 of 2021 on Employment Relationships

Application for Work Permit

Filing Date: Within 1 month after the employee joins the company, based on the actual employment relationship

Payment of End-of-Service Benefits

Payment Date: Within 14 days of the actual termination of the employment relationship

V. Human Resources

According to local labor laws in the UAE, there are strict regulations on employee medical security, employment visas, etc. Enterprises must carry out human resource management in accordance with relevant regulations in combination with their own employment needs.

(1) Obligation of Enterprises to Provide Necessary Medical Care

Applicant: Employer

Frequency: Ongoing obligation

Filing Date: Health insurance must be arranged upon employee onboarding or upon issuance/renewal of the residence visa, and must be maintained continuously in effect.

In case of occupational injury or major incident, reporting must be made immediately or within 48 hours, in accordance with the requirements of the competent authority.

(2) Federal Decree No. 33 of 2021 on Regulation of Employment Relationships

Applicant: Companies with foreign employees

Filing Date: Enterprises shall apply for renewal of employment visas before the expiration of the current employment visa

VI. Foreign Exchange Control

Federal Decree No. 19 of 2018 on Foreign Direct Investment

Appointment of Licensed Auditors by Foreign-Invested Companies

Frequency: Annual

Filing Date: Once a year

Notification of Planned Start Date of Operations

Frequency: Event-based

Filing Date: Subject to the specific regulations of the respective Emirate/Free Zone, with no unified federal requirement.

VII. Corporate Management

In internal management, in addition to following internal corporate systems, enterprises registered in the UAE federal and emirate-level jurisdictions must also comply with relevant decrees and file declarations in a timely manner.

(1) Private Joint Stock Company

Annual General Meeting (AGM): To be held within 4 months after the end of the financial year.

Amendments to the Articles of Association: File within 15 business days of the change.

Proposed admission to trading (e.g., secondary market): Within 15 business days after the shares are recorded in the Commercial Register, submit the listing/registration application in accordance with the rules of the Securities and Commodities Authority (SCA) and the relevant exchange, as applicable.

Change in registered share capital: File within 5 business days of becoming effective.

Changes to the Board of Directors and the external auditor: Fill any board vacancy within 30 days; notify dismissal of the auditor within 7 days; where the auditor resigns, appoint a replacement within 10 days.

(2) Limited Liability Company

Item Time Limit

Invitation to annual general meeting       | At least 21 days before the meeting date

Submission of a copy of the annual |  Before announcing the invitation general meeting invitation

Registration of changes in the partners' |  Within 15 days of the change register

Preparation of financial statements and | Within 3 months from the end of the financial accounts by the manager  year

Preparation of minutes of the annual |  At the annual general meeting each year general meeting

Appointment of auditors | At the annual general meeting each year

Notification of exceeding the number of |   Within 30 days after the increase partners

Notification of termination of the manager |  Within 30 days after termination

Appointment of a replacement manager   | Within 30 days after termination

Formation of a new board of directors        | The formation shall be completed immediately upon expiry of the term.

(3) Public Joint Stock Company

Submission of Copies of Accounts and Audit Reports

Frequency: Annual

Filing Date: Within 7 days after the convening of the annual general meeting

Disclosure of Financial Information on the Website

Frequency: Annual

Filing Date: within 3 months from end of financial year

Public Subscription Invitation

Filing Date: At least10 working days before the start of subscription

Listing of Shares in Financial Markets

Filing Date: Within 30 working days after the shares are registered in the commercial registry

VIII. Free Zone Company

For enterprises operating in free zones, special attention must be paid to the different requirements of each free zone and declarations for various matters must be completed in a timely manner as required. The following takes DMCC and JAFZA as examples:

(1) DMCC - Dubai Multi Commodities Centre

Annual general meeting: Held once every 12 months

Notification of annual general meeting: At least 21 working days in advance

Preparation and submission of financial statements and audit reports: Filed within 6 months from the end of the company's financial year

Notification of capital reduction: 14 days from resolution

Notification of cancellation of treasury shares: Filed within 14 working days from the date of share cancellation

Other Key Time Nodes:

Item Time Limit

Submission of accounts and audit reports | 180 days from year end by branches

Submission of special resolution on name | Within 7 working days after the date of the change to the registry special resolution

Notification of name change of the parent |   Within 14 working days after the name change company of the branch

Provision of shareholder information to |  Within 14 working days after receiving the the registry  relevant information

Notification of changes in details of |  Within 21 working days after the change security interests

Notification of changes in directors/ |  Within 14 working days after the change secretaries/managers

Notification of manager's resignation/ |  Within 14 working days after the occurrence dismissal/death/incapacity

Appointment of a new manager to fill | Within 30 working days after a temporary vacancy resignation/dismissal/death

Provision of auditor's resignation |  Within 7 working days after receiving the statement to shareholders        resignation statement

Approval of changes to valid license details | On the day of license change

(2) JAFZA - Jebel Ali Free Zone

Annual general meeting of FZCO/FZE/PLC: Once every 12 months

Preparation of financial statements and audit reports: approved at AGM and filed with JAFZA

Submission of audited balance sheets: within 6 months from the end of financial year

Resolution on capital increase: Submitted to the registry within 4 days after the resolution is passed

Item Time Limit

Submission of resolution on issuance of shares   | Within 4 days after the resolution is for non - cash consideration passed

Notification of FZCO general meeting or           |  At least 14 days but no more than 2 months class shareholders' meeting before the meeting date

Notification of PLC general meeting or   | No specific requirements are stipulated by law class shareholders' meeting with respect to Free Zone Limited Liability Companies.

Submission of resolution on share    | Within 4 days after the resolution is passed consolidation or split

Filling of temporary auditor vacancies         The auditor must give at least 42 days’ prior notice of resignation. During this period, the Free Zone Limited Liability Company is required to convene a general meeting of the shareholders. At such general meeting, a new auditor shall be appointed. If no appointment is made, the directors shall immediately designate a new auditor upon the conclusion of the general meeting.

IX. Renewal in Free Zones or UAE Mainland

（1）Annual renewal, to be completed before the expiration of the current license:

·        Free zone or mainland trade license

·        Free zone or mainland service license

·        Free zone or mainland industrial license

·        Renewal of registration of foreign agency branches with the Ministry of Economy

·        Dubai tourism agency and travel agency license

（2）Renewal of customs registration with the customs department: To be renewed within 60 days after expiration

The compliance schedule covers multiple areas of enterprise operations, with detailed time nodes and regulatory requirements. Enterprises must focus on compliance nodes according to their own type, formulate targeted preparation plans, and integrate compliance into daily management to lay a solid foundation for the continuous and stable operation of business.

Disclaimer: This content is compiled based on public information and is for reference only. Due to possible differences in laws and policies in different regions of the UAE, please refer to the latest official information for relevant content. This content does not constitute any legal or commercial advice.

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