Corporate tax, VAT, filing, refund, and compliance guidance for UAE businesses.
A UAE VAT registrant can request a refund when eligible recoverable input tax or excess payments create a credit with the FTA. The credit must be supported by accurate returns, valid tax invoices, imp
A UAE VAT return should reconcile sales, output tax, purchases, recoverable input tax, imports, reverse-charge entries and adjustments to the accounting records. Registrants generally file and pay wit
As verified on 9 June 2026, the UAE mandatory VAT registration threshold is AED 375,000 and the voluntary threshold is AED 187,500. Resident businesses test taxable supplies and imports over the previ
A first UAE Corporate Tax return starts with finalised financial statements, then reconciles accounting income to taxable income. The filer must confirm its tax period, exemptions, deductions, electio
Most UAE juridical persons, including free-zone companies, must register for Corporate Tax. Registration also applies to qualifying natural persons and non-residents with a UAE permanent establishment
