UAE Tax, Accounting, Audit & Compliance

The UAE is now a filing jurisdiction

Corporate Tax and VAT changed how every UAE business must operate. Registration, proper bookkeeping and on-time filing are no longer optional, and the penalties for getting them wrong — late registration, late returns, incorrect computations, lost free-zone status — are real and escalating. The Federal Tax Authority expects audited, documented, arm’s-length numbers, and it expects them on a fixed timetable.

Most firms treat tax, accounting and audit as three separate suppliers, which is where the gaps appear: books that do not support the return, a free-zone 0% claim with no substance behind it, transfer pricing nobody documented. Avyanco is a Chartered-Accountant-led firm that keeps all of it under one roof — so the books, the returns, the audit and the compliance filings are consistent with each other and defensible if the FTA asks.

Every service below gives you the essentials, then links to the dedicated page that covers it in full. If you would rather just tell us your position, use the form on the right for a free review of your registrations, deadlines and exposure.

Tax, accounting, audit & compliance we provide

Every service links to its own detailed page with the full process, thresholds, timeline and cost.

UAE Corporate Tax

Under Federal Decree-Law No. 47 of 2022, UAE Corporate Tax applies at 0% on taxable income up to AED 375,000 and 9% above, for financial years starting on or after 1 June 2023. Almost every business — mainland and free zone — must register with the FTA and file an annual return within nine months of its financial year-end, even where the tax due is nil.

A company incorporated on or after 1 March 2024 must apply to register within three months of incorporation, and late registration carries an AED 10,000 penalty. We handle the full cycle: registration, taxable-income computation from your audited or management accounts, return preparation and filing, and elections such as Small Business Relief — which lets a resident business with revenue up to AED 3 million elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2026 (it is not open to free-zone or multinational groups). Confirm your exact registration date on the CT registration deadline page, and see the full service at corporate tax advisory.

VAT registration & returns

VAT is charged at 5% under Federal Decree-Law No. 8 of 2017. Registration is mandatory once taxable supplies and imports exceed AED 375,000 in a rolling twelve months (or are expected to in the next thirty days), and voluntary from AED 187,500. You must apply within thirty days of crossing the threshold — late registration carries an AED 10,000 penalty, and returns are usually filed quarterly.

We register you, set up VAT-compliant invoicing and records, prepare and file your returns, and handle input-tax recovery and refund claims — including the common areas where businesses over- or under-declare. Full detail: VAT registration & returns.

Qualifying Free Zone Person — keeping your 0%

A free-zone company can still pay 0% Corporate Tax on qualifying income, but only as a Qualifying Free Zone Person — and the conditions are strict: adequate substance in the zone, qualifying income, transfer-pricing compliance, audited financial statements, and non-qualifying revenue that stays within the de-minimis limit — the lower of 5% of total revenue or AED 5 million (Cabinet Decision No. 100 of 2023). Breach any one and the standard 9% applies to all your income for that period.

This is the single most valuable — and most misunderstood — position in UAE tax. We assess whether you genuinely qualify, fix the gaps before the FTA looks, and put the substance, documentation and audit in place to keep the status. Read the full guide: Qualifying Free Zone Person (QFZP).

Transfer pricing

Under UAE Corporate Tax, transactions between related parties and connected persons must be priced at arm’s length and supported by documentation. This reaches further than most owners expect — it covers family groups, payments to owners, and dealings between a mainland company and its own free-zone entity — with Master File and Local File required once revenue reaches AED 200 million, or where you are part of a large multinational group (Ministerial Decision No. 97 of 2023).

We benchmark your related-party transactions, set a defensible arm’s-length policy and prepare the disclosure form and files the FTA can ask for. It is also the backbone of a valid QFZP claim. See transfer pricing.

Accounting, bookkeeping & CFO

Corporate Tax and audit both start from clean books. We keep your accounts on IFRS, produce monthly management reports, run payroll and WPS, and provide a fractional CFO for budgeting, cash flow and board reporting — so the numbers behind your returns are audit-ready all year, not reconstructed at filing time.

Full detail: accounting & bookkeeping and the accounting & audit hub.

Audit & assurance

A qualifying free zone person must hold audited financial statements — as must any business with revenue above AED 50 million(Ministerial Decision No. 84 of 2025). Many free zones also require them for licence renewal, and lenders and parent groups expect them. Our MoE-registered audit is accepted by the authorities, banks and head offices.

We provide independent external / statutory audit, internal audit of controls and risk, and agreed-upon procedures. Overview: audit & assurance.

AML, ESR & UBO compliance

Tax is only part of the calendar. Most companies must keep an up-to-date UBO register, meet Economic Substance obligations where relevant, and — for DNFBP activities — run an AML programme with goAML registration, an MLRO and sanctions screening. Missed filings mean fines and, increasingly, frozen banking.

We run one annual compliance calendar covering all of it, so nothing lapses. See also tax & compliance deadlines.

Tax Residency Certificate (TRC)

A Tax Residency Certificate lets a UAE-resident company or individual claim relief under the UAE’s double-taxation treaties and prove residency to foreign tax authorities and banks. We handle both corporate and personal TRC applications end to end, including the residency evidence and supporting documents the FTA requires. Full guide: how to get a UAE Tax Residency Certificate.

Pricing & timelines

Indicative professional service fees. We quote every engagement in writing with professional fees and estimated government charges shown separately, so you can see exactly what you are paying for.

FTA registration and penalty charges, external valuations and third-party costs are additional and vary by case. Corporate Tax rates, VAT thresholds and QFZP conditions are set by the FTA and Ministry of Finance and change over time — confirm your position with us before acting.