Who we help

Same ledger, different books in every sector.

Debits and credits work the same everywhere. What the books must capture depends on how a company earns its revenue and where its costs sit. Here is what we see, sector by sector.

Trading & distribution

Trading and distribution companies run on stock, margins and credit terms, often across several entities and currencies, so the numbers that matter sit in inventory, receivables and supplier balances.

Inventory must be counted and valued at the year end. Year-end stock counts, with quantities and values, are among the records the tax rules require.
Freight, customs duty and clearing charges on imports belong in the cost of stock, not in overheads, or gross margins swing from month to month.
Since 1 October 2026, input VAT can be deducted only after checking the supplier and the supply and keeping the evidence (FTA Decision No. 13 of 2026). The checks can be skipped for supplies under AED 10,000 before VAT, but only while that supplier's 12-month total stays within AED 100,000.
E-invoicing covers business-to-business sales: appoint an Accredited Service Provider by 30 October 2026 if revenue is AED 50 million or more, or by 31 March 2027 below that.

Accounting & bookkeeping VAT-compliant accounts E-invoicing

E-commerce

Online retailers are paid through gateways, marketplaces and couriers at high volume, so the hard part is matching each sale to the money that actually reached the bank.

Gateway and marketplace payouts arrive net of fees and refunds. Record the gross sale, the fees and the refunds separately, then reconcile each payout to the bank.
Cash collected by couriers on delivery is a receivable until the courier pays it over, and needs reconciling to the delivery reports.
Stock held in a warehouse or by a fulfilment partner still has to be counted and valued at the year end.
Sales to consumers are outside e-invoicing until a ministerial decision says otherwise. Sales to other businesses are not.

Accounting & bookkeeping Bank reconciliation Accounting software VAT-compliant accounts

Real estate & construction

Developers and contractors account project by project, recognise revenue as the work progresses and keep property records for longer than most businesses.

Track costs project by project. Revenue on long contracts is usually recognised over time as the work progresses, which needs reliable cost and progress records.
Developers selling off-plan reconcile escrow balances against verified construction milestones.
VAT records relating to real estate must be kept for 15 years after the end of the tax period, more than double the seven years for corporate tax records.
Retentions held back by clients, and those owed to subcontractors, stay on the balance sheet until released and need tracking contract by contract.

VAT-compliant accounts Accounting & bookkeeping

Hospitality & F&B

Restaurant groups and hotels take money every hour across locations, tills, delivery apps and deposits, so revenue has to be split by channel and reconciled daily.

Advance deposits for stays and events are liabilities until the guest arrives or the event takes place, not revenue on the day they are received.
Service charges and tips need different treatment, and VAT and municipality fees have to be handled correctly on every bill.
Kitchen equipment, furniture and fit-out are fixed assets to capitalise and depreciate. Expensing them when bought understates profit.
Point-of-sale, delivery-platform and bank data should reconcile every day, with revenue split by channel, such as dine-in, delivery and catering.

Accounting & bookkeeping Bank reconciliation VAT-compliant accounts Accounting software

Healthcare

Clinics, medical groups and practices bill patients and insurers, buy costly equipment and employ licensed staff, and each of those needs clean records.

Amounts billed to insurers are receivables until paid. Track rejected and partly paid claims so the receivables figure stays real.
Medical equipment is a fixed asset to capitalise and depreciate, and fixed-asset records are among the records the tax rules require.
Medicines and consumables held in stock must be counted and valued at the year end.
Salaries are often the largest cost, so payroll records and the end-of-service gratuity provision need to stay complete and current.

Accounting & bookkeeping Payroll & WPS VAT-compliant accounts

Professional services

Consultancies, agencies and firms sell time, so the numbers to watch are unbilled work, receivables and payments to partners and related parties.

Work done but not yet invoiced is revenue for the month it was done, and retainers billed in advance belong to the months they cover.
An aged receivables report, showing who owes what and for how long, is the early warning on cash flow.
Payments to owners, directors and their related parties are deductible for corporate tax only at market value and only if incurred wholly and exclusively for the business, so record them separately.
E-invoicing applies to business-to-business invoices: from 1 July 2027 for revenue under AED 50 million, after appointing an Accredited Service Provider by 31 March 2027.

Accounting & bookkeeping VAT-compliant accounts E-invoicing

Technology companies

Technology companies scale quickly, often with a parent or investors abroad, and investors, banks and the FTA all expect proper books from the first year.

A company incorporated since 1 March 2024 must register for corporate tax within three months of incorporation. Late registration costs AED 10,000, waived if the first return is filed within seven months of the end of the first tax period.
Subscription revenue billed in advance is earned over the subscription period, not when the invoice is issued.
Charges between the UAE company and its parent or affiliates, such as cost recharges, licence fees and loans, must be priced at arm's length, as independent parties would price them.
Business costs paid by founders or a parent company on the company's behalf need receipts and a running record of what is owed back.

Accounting & bookkeeping Backlog accounting Accounting software Virtual CFO & secondment

Free zone companies

Free zone companies keep the same books as everyone else, plus the records their free zone and their 0% corporate tax status depend on.

Every Qualifying Free Zone Person, the status behind the 0% corporate tax rate on qualifying income, needs audited financial statements, whatever its revenue.
Many free zones set their own audit and filing requirements, so check your authority's rules every year.
Qualifying and non-qualifying income must be kept apart in the books: non-qualifying revenue must stay within 5% of total revenue or AED 5 million, whichever is lower.
Transactions with related parties must be priced at arm's length, as an independent party would price them, and the records need to show it.

Accounting & bookkeeping VAT-compliant accounts