UAE Tax & Compliance Checklists
Nine practical, expert-reviewed checklists for Corporate Tax, VAT, bookkeeping and free-zone substance. Open any checklist below — every item is listed on this page, nothing to download first.
Corporate Tax Registration Checklist
Every document the FTA asks for before issuing your Corporate Tax TRN.
10 itemsReviewed 12 Aug 2026
Corporate Tax Registration Checklist
Every document the FTA asks for before issuing your Corporate Tax TRN.
- Valid trade licence (all licences if the entity holds more than one)
- Memorandum / Articles of Association or partnership agreement
- Emirates ID and passport copies of all owners and partners
- Emirates ID, passport and contact details of the authorised signatory
- Power of Attorney or board resolution proving signatory authority
- Registered business address, PO Box and Emirate of operation
- Financial year-end adopted in the accounts (usually 31 December)
- Annual revenue for the first tax period (to test Small Business Relief)
- Existing VAT TRN, if the entity is already VAT registered
- EmaraTax login credentials linked to the entity
VAT Registration Checklist
Turnover proof, bank details and licence documents for a clean VAT TRN.
9 itemsReviewed 4 Aug 2026
VAT Registration Checklist
Turnover proof, bank details and licence documents for a clean VAT TRN.
- Trade licence and MOA / AOA copies
- Passport and Emirates ID of owners and the authorised signatory
- Turnover declaration for the last 12 months (mandatory above AED 375,000)
- Sales invoices, contracts or bank statements evidencing that turnover
- Expected taxable turnover for the next 30 days, if registering voluntarily
- Bank account details in the entity name including IBAN
- Customs registration / importer code, if you import goods
- Details of business activities, branches and Emirates covered
- Details of any UAE tax group members you plan to include
EmaraTax Onboarding Checklist
Create and link your EmaraTax profile without portal rejections.
8 itemsReviewed 28 Jul 2026
EmaraTax Onboarding Checklist
Create and link your EmaraTax profile without portal rejections.
- Create an EmaraTax account using a company email you control long term
- Verify the email and mobile OTP, then enable two-factor sign-in
- Create the taxable person profile for the legal entity (not the individual)
- Migrate existing VAT / Excise TRNs into the new taxable person profile
- Upload trade licence and ownership documents in PDF under 5 MB each
- Add the authorised signatory with PoA evidence attached
- Confirm the correspondence address, mobile number and preferred language
- Record the reference number after each submission for FTA follow-up
Corporate Tax Return Filing Checklist
What to prepare before filing your CT return on EmaraTax.
11 itemsReviewed 18 Aug 2026
Corporate Tax Return Filing Checklist
What to prepare before filing your CT return on EmaraTax.
- Final trial balance and financial statements for the tax period
- Accounting profit reconciled to taxable income
- Schedule of disallowed expenses (fines, donations, entertainment 50%)
- Interest expense limitation working, if net interest exceeds AED 12M
- Small Business Relief election, if revenue stays below AED 3M
- Qualifying Free Zone Person assessment with de-minimis test
- Related-party transactions and connected-persons disclosures
- Transfer pricing documentation where thresholds are met
- Depreciation, provisions and unrealised gains adjustments
- Tax losses carried forward and the 75% utilisation cap
- Proof of CT payment on or before the filing deadline
Quarterly VAT Return (Form 201) Checklist
Reconcile before you file so no input credit or reverse charge is missed.
9 itemsReviewed 16 Aug 2026
Quarterly VAT Return (Form 201) Checklist
Reconcile before you file so no input credit or reverse charge is missed.
- Sales register split into standard-rated, zero-rated and exempt supplies
- Purchase register with valid tax invoices carrying supplier TRNs
- Reverse-charge entries for imported goods and services
- Customs import declarations reconciled to the FTA pre-populated Box 6
- Credit notes and bad-debt relief adjustments
- Blocked input tax removed (entertainment, personal-use motor vehicles)
- Output VAT reconciled to revenue in the accounts
- Net payable or refundable agreed to the VAT control account
- Payment made by the 28th of the month following the tax period
Monthly Bookkeeping Document Checklist
Send these each month so your books stay FTA and audit-ready.
9 itemsReviewed 10 Aug 2026
Monthly Bookkeeping Document Checklist
Send these each month so your books stay FTA and audit-ready.
- All sales invoices issued during the month
- Purchase invoices and expense receipts with supplier TRNs
- Bank statements for every business account
- Credit card and payment-gateway statements
- Payroll register, WPS SIF file and any end-of-service settlements
- Petty cash summary with supporting vouchers
- Loan, lease and rental agreements plus repayment schedules
- Inventory count for the month, if you hold stock
- Fixed asset purchases and disposals with invoices
Free-Zone QFZP Substance Checklist
Keep your 0% Corporate Tax status defensible under FTA review.
8 itemsReviewed 2 Aug 2026
Free-Zone QFZP Substance Checklist
Keep your 0% Corporate Tax status defensible under FTA review.
- Confirm the entity is in a designated or qualifying free zone
- Map each revenue stream to qualifying vs excluded activity
- Test the de-minimis rule: non-qualifying revenue under 5% or AED 5M
- Evidence adequate substance — staff, premises and operating expenditure
- Show core income-generating activities happen inside the free zone
- Keep audited financial statements for the tax period
- Document transfer pricing for transactions with related parties
- Confirm no election was made to be taxed at 9%
VAT Deregistration Checklist
Exit VAT cleanly and avoid the late-deregistration penalty.
8 itemsReviewed 30 Jul 2026
VAT Deregistration Checklist
Exit VAT cleanly and avoid the late-deregistration penalty.
- Confirm the trigger: business ceased, or turnover below AED 187,500
- Apply within 20 business days of becoming eligible
- File every outstanding VAT return up to the deregistration date
- Settle all VAT payable, penalties and interest
- Submit the final VAT return covering the closing period
- Adjust input tax on stock and capital assets on hand
- Retain records for 5 years (15 years for real estate)
- Keep the FTA deregistration approval certificate on file
30 September 2026 CT Deadline Playbook
Week-by-week countdown for entities with a 31 December 2025 year-end.
9 itemsReviewed 20 Aug 2026
30 September 2026 CT Deadline Playbook
Week-by-week countdown for entities with a 31 December 2025 year-end.
- Confirm your CT TRN is active on EmaraTax
- Close the books and lock the 31 December 2025 trial balance
- Finalise financial statements and, where required, the audit
- Complete the taxable income computation and adjustment schedules
- Decide on Small Business Relief or QFZP treatment in writing
- Prepare related-party and transfer pricing disclosures
- Arrange funds for the CT payment, due the same day as the return
- File the return on EmaraTax before 30 September 2026
- Archive the submission acknowledgement and payment receipt
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How the UAE compliance checklists work
Updates, printable PDFs and turning any checklist into a completed FTA filing.
Are these UAE compliance checklists free?
Yes. Every checklist on this page is free to read and use — no signup, no email gate. You can also request a printable PDF version and we send it on WhatsApp or email.
How do I get the checklist as a PDF?
Tap 'Get PDF' on any checklist. We ask only for your name, email and WhatsApp number, then send the printable version within minutes on business days.
Are the checklists current for 2026?
Yes. Each checklist shows its own last-reviewed date and is updated after every relevant Cabinet Decision, Ministerial Decision or FTA public clarification.
Can Tax Easy UAE complete the work for me?
Yes. Each checklist links to the matching fixed-fee service — CT registration from AED 799, CT return filing from AED 999*, VAT filing from AED 499 and monthly bookkeeping from AED 499.
Where are the calculators?
All eleven UAE tax calculators now live under the Calculators menu, grouped by Corporate Tax, VAT, Payroll & HR, Deadlines & Penalties and Business tools.
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