Tax

UAE e-invoicing is phased by business size. The ASP appointment and go-live dates for each phase, who is in scope, and a readiness checklist.

Every UAE corporate tax registrant must file a return on EmaraTax and pay within nine months of the end of the tax period, even if no tax is due. What you need, the steps, penalties and common mistakes.

UAE VAT registration becomes mandatory once taxable supplies exceed AED 375,000, with voluntary registration available from AED 187,500. A step-by-step guide to the thresholds, the EmaraTax process, and the mistakes that cause late registration.

Transactions with related parties must be priced at arm’s length under UAE corporate tax. Here is what counts as a related party, when Local File and Master File documentation applies, and why this matters even for small business groups.

Free zone companies are not exempt from UAE corporate tax. The 0% rate depends on meeting Qualifying Free Zone Person conditions, including real substance and a limit on mainland income. Here is what actually determines your treatment.

Small Business Relief can remove your UAE corporate tax liability entirely, but it is not automatic and the conditions rule out more businesses than expected. Here is the AED 3 million threshold, who is excluded, and why you must elect for it.

UAE corporate tax deadlines depend on your own financial year. Here is how to work out your filing date, what the registration deadline means, the penalties for missing either, and what to do if you already have.

Every UAE business must register for corporate tax, including those below the AED 375,000 threshold and free zone companies. A step-by-step guide to the EmaraTax registration process, required documents, and the mistakes that cause delays.