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The UAE compliance calendar, in plain English.

Short, practical briefings on the deadlines and rule changes that actually affect UAE businesses. No filler, no fear-selling — just what applies to you and when.

Corporate Tax

Small Business Relief is winding down — plan for a real CIT computation

Small Business Relief lets eligible businesses under an AED 3 million revenue threshold elect to be treated as having no taxable income. Under the current regime this relief is available for tax periods ending on or before 31 December 2026. If you have been relying on it, the next cycle is likely to be your first full corporate tax computation — which means the underlying books have to be right, not just the election.

Practical implication: the clean-up work needs to start now, in the current period, not when the return is due.

  • Standard CIT rate above AED 375,0009%
  • Rate on income up to AED 375,0000%
  • Small Business Relief revenue thresholdAED 3m
  • Relief available for periods ending on or before31 Dec 2026
  • Return & payment deadline9 months after year end
E-Invoicing

UAE e-invoicing: what the phased rollout means for your systems

The UAE's e-invoicing programme moves from pilot into mandatory phases, with larger taxpayers first and the wider VAT-registered population following. The operational point is that compliance is not a filing task — it depends on your accounting system being able to issue structured invoices through an Accredited Service Provider.

If your invoicing still runs through spreadsheets or a system that can't export structured data, that is a systems project with a lead time, and it should be budgeted in the current year.

  • Pilot phase begins1 July 2026
  • ASP appointment — revenue ≥ AED 50m31 July 2026
  • Mandatory — revenue ≥ AED 50m1 January 2027
  • ASP appointment — SMEs31 March 2027
  • Mandatory — all VAT registrants1 July 2027
VAT & Penalties

Late payment now compounds differently — the cost of drifting has changed

Amendments effective 14 April 2026 restructured how late payment and voluntary disclosure penalties are calculated, moving to an annualised late payment charge and a monthly rate on voluntary disclosures. The direction is consistent: correcting an error yourself is materially cheaper than having the FTA find it.

If you suspect a historical VAT position is wrong, a voluntary disclosure is almost always the lower-cost route. We can quantify both outcomes before you decide.

  • Standard VAT rate5%
  • VAT return deadline28 days after period end
  • Late filing penalty (first offence)AED 1,000
  • Late payment charge (from 14 Apr 2026)14% p.a.
  • Voluntary disclosure penalty1% per month

These briefings summarise publicly available guidance as at August 2026 and are general in nature. Rules change and exceptions apply — confirm your specific position with us or the FTA before acting.

Not sure which of these applies to you?

Send us your year-end date, entity type and revenue band. We'll map your actual deadlines and tell you what needs to happen first.