The UAE compliance calendar your books run to.

FY2025 corporate tax returns and payments were due

Businesses with a 31 December 2025 year end

The FTA confirmed there would be no extension. A late return costs AED 500 for each month or part month for the first 12 months, and unpaid tax attracts 14% a year, applied monthly. If the return is late because the books aren't ready, start with the books: the return is built on the financial statements.

New input VAT rules in force

VAT-registered businesses deducting input VAT

Before deducting input VAT, check each supplier on first dealing and at least every 12 months, check each supply, and keep a documented verification policy with the evidence (FTA Decision No. 13 of 2026). VAT on certain employee expenses, such as staff transport, accommodation, phones and parking, is recoverable only if set conditions are met (FTA Decision No. 17 of 2026).

VAT return and payment

Quarterly filers (July to September 2026) and monthly filers (September 2026)

Due by the 28th day after the tax period ends. A late return costs AED 1,000, or AED 2,000 for a repeat within 24 months, and unpaid VAT attracts 14% a year, applied monthly.

Appoint your e-invoicing Accredited Service Provider

Businesses with revenue of AED 50 million or more

Revenue means gross income for the most recent accounting period in your financial statements. Ministerial Decision No. 66 of 2026 moved this deadline from 31 July 2026; go-live stays 1 January 2027. Not appointing an Accredited Service Provider (ASP) on time can cost AED 5,000 for each month or part month.

VAT return and payment

Quarterly filers (August to October 2026) and monthly filers (October 2026)

The 28th day, 28 November, is a Saturday, so the deadline moves to the next business day, Monday 30 November. To be safe, file and pay by Friday 27 November.

Weekend deadline: file by Fri 27 November 2026 to be safe.

VAT return and payment

Quarterly filers (September to November 2026) and monthly filers (November 2026)

Due by the 28th day after the tax period ends.

FY2026 year end: close the books

Businesses with a 31 December year end

Cut off sales and purchases on the day, reconcile every bank and card account, and record costs incurred but not yet billed. The FY2026 financial statements, any audit and the corporate tax return due by 30 September 2027 all start from this close.

Year-end stock count and fixed-asset records

Businesses holding stock or fixed assets

Inventory records, year-end stock counts showing quantities and values, and fixed-asset records are among the records the law requires (Cabinet Decision No. 74 of 2023, Art. 2). Book the count now, and keep the count sheets with your year-end file.

Year-end payroll check

Employers

Wage and salary records are part of the books the law requires. Before the close, reconcile the year's payroll to the salaries actually paid, and bring the end-of-service gratuity provision up to date.

Last day to reclaim credit balances over five years old

Businesses with old tax credit balances, mostly VAT

Since 1 January 2026, a refund or offset of a credit balance must be requested within five years of the end of the tax period. Balances already older than that can still be claimed under a transitional rule, but only until 31 December 2026.

E-invoicing goes live

Businesses with revenue of AED 50 million or more

Business-to-business and business-to-government invoices and credit notes must be issued as e-invoices through your Accredited Service Provider (ASP), with the data reported to the FTA and stored in the UAE. Each one not issued or sent on time can cost AED 100, up to AED 5,000 a calendar month.

VAT return and payment

Quarterly filers (October to December 2026) and monthly filers (December 2026)

Due by the 28th day after the tax period ends. For quarterly filers, it is the first return whose whole period falls under the supplier checks in force since 1 October 2026. Later returns follow the same 28th-day rule: EmaraTax, the FTA's online portal, shows your own tax periods.

Appoint your e-invoicing Accredited Service Provider

Businesses with revenue under AED 50 million, and government entities

Go-live follows on 1 July 2027 for businesses and on 1 October 2027 for government entities. Business-to-consumer (B2C) sales stay out of scope until a ministerial decision says otherwise.

Corporate tax registration for individuals in business

Individuals whose 2026 business turnover exceeded AED 1 million

Wages, personal investment income and income from real estate that needs no licence don't count towards the AED 1 million. The first return and payment follow by 30 September 2027. For the corporate tax detail, see our sister site, corporatetax.ebs.ae.

E-invoicing goes live for smaller businesses

Businesses with revenue under AED 50 million

Business-to-business and business-to-government invoices move to e-invoices through your Accredited Service Provider (ASP). Government entities go live on 1 October 2027.

FY2026 corporate tax return and payment

Businesses with a 31 December 2026 year end

Due nine months after the year end. The return starts from your FY2026 financial statements, and businesses electing Small Business Relief must still file it.