Batten down. Sail on.
Accounting, corporate tax, VAT and audit for UAE businesses, with every deadline that applies to yours.
Talk to Kracken +971 4 337 4548
Next on a typical free-zone calendar
- VAT return and payment for quarterly VAT registrants
- Last eligible tax period-end for Small Business Relief
- E-invoicing implementation for the smaller-business phase
Tide table
Your tide table
Your business has its own tide table. Start with the dates that apply.
Dates for your business
Sources and verification| Date | Obligation | Days | Details | Calendar |
|---|---|---|---|---|
| Ongoing | Corporate tax registration for taxable businesses | AED 10,000 late-registration penalty; conditional waiver available. Deadline depends on entity circumstances. FTA corporate tax registration | ||
| Nine months after year-end | Corporate tax return and payment for taxable businesses | Within nine months of the tax period-end; confirm your registered tax period. FTA Corporate Tax General Guide, filing and payment | ||
| Last eligible tax period-end for Small Business Relief | Revenue at most AED 3m in current and prior relevant periods; other conditions apply. QFZPs excluded. MoF Ministerial Decision 73 of 2023 summary | |||
| 28th after each quarter | VAT return and payment for quarterly VAT registrants | UAE-resident registration threshold: AED 375,000 taxable supplies and imports. Due within 28 days of period-end. FTA VAT registration and return FAQs | ||
| Ongoing | Audited financial statements for Qualifying Free Zone Persons | Required regardless of revenue for QFZPs; licence-renewal requirements need a separate check. MoF Ministerial Decision 84 of 2025, Article 2 | ||
| Ongoing | Audited financial statements for taxable persons outside tax groups | Revenue above AED 50m in the tax period; tax groups have separate audit requirements. MoF Ministerial Decision 84 of 2025, Article 2 | ||
| Accredited e-invoicing provider appointment for the large-business phase | In-scope businesses with annual revenue above AED 50m. Confirm scope before using this date. MoF e-invoicing amendments, 10 May 2026 | |||
| E-invoicing implementation for the large-business phase | Same large-business revenue test as provider appointment; only in-scope transactions. MoF e-invoicing update, September 2026 | |||
| E-invoicing implementation for the smaller-business phase | In-scope businesses below the large-business threshold; government entities follow a separate timetable. MoF Electronic Invoicing Guidelines v1.1, section 8.3 | |||
| Ongoing | goAML registration and suspicious activity reporting for designated businesses | Applies to designated non-financial businesses and professions; reporting is event-driven. Ministry of Economy and Tourism, goAML registration | ||
| Ongoing | Beneficial ownership records and updates for covered entities | Keep ownership records current; exemptions and registrar requirements apply. Ministry of Economy, Cabinet Decision 109 of 2023 briefing | ||
| Ongoing | Saudi invoice clearance or reporting for businesses within ZATCA scope | Phase-two standard invoices need clearance; simplified invoices require reporting within 24 hours. ZATCA Detailed E-Invoicing Guideline |
Last verified 3 Oct 2026. Each row links to its source.
The filters shortlist rows; they do not establish eligibility. Check each row’s conditions. VAT dates illustrate calendar quarters. Your assigned tax period may differ.
Services
Finance, tax and compliance for business in the UAE.
The work behind each row, from your books to your returns. Start with the service you need.
Corporate tax, registered and filed
The return and payment are due nine months after your financial year-end. Set your year-end in the tide table above.
Start with the return and the records behind it. Registration on EmaraTax, relief eligibility, free-zone status and transfer pricing each need their own check. We prepare the work around your financial year and agreed scope. An earlier filing can be reviewed too. This work belongs beside the corporate tax rows in your tide table.
VAT returns and e-invoicing readiness
- Accredited e-invoicing provider appointment for the large-business phase Revenue above AED 50m MoF e-invoicing amendments, 10 May 2026
- E-invoicing implementation for the large-business phase Revenue above AED 50m MoF e-invoicing update, September 2026
- E-invoicing implementation for the smaller-business phase All other in-scope businesses MoF Electronic Invoicing Guidelines v1.1, section 8.3
244 days from the first date to the last.
Your invoices connect the books to the VAT return. We support returns, refund applications and deregistration, with e-invoicing preparation scoped around your transactions and systems. Provider selection starts with the rules that apply to your business. Testing follows before the switch. This work belongs beside the VAT and e-invoicing rows in your tide table.
Audit and assurance for banks, tax and free zones
On your tide table
- OngoingAudited financial statements for Qualifying Free Zone PersonsMoF Ministerial Decision 84 of 2025, Article 2
- OngoingAudited financial statements for taxable persons outside tax groupsMoF Ministerial Decision 84 of 2025, Article 2
An audit starts with the evidence behind your accounts. Financial and internal audit, reviews, compilations and agreed-upon procedures serve different purposes. We scope audit and assurance services around the report you need. Where required, statutory audit must be signed by a UAE-licensed audit partner. This work belongs beside the audit rows in your tide table.
Books kept in your system, closed every month
Keep the ledger close to the business. Bookkeeping, backlog work, forecasts and budgets start with the records you already have. Software integration can cover Zoho Books, QuickBooks, Odoo, Tally, Sage or Wafeq. Agree the close timetable and reporting scope before work begins. These records support the tax and audit rows in your tide table.
Compliance beyond tax
On your tide table
- OngoinggoAML registration and suspicious activity reporting for designated businessesMinistry of Economy and Tourism, goAML registration
- OngoingBeneficial ownership records and updates for covered entitiesMinistry of Economy, Cabinet Decision 109 of 2023 briefing
Your registers need attention beyond the tax return. Scope depends on your activity, people and licence.
- goAML registration and reporting support for designated businesses.
- UBO records and declarations.
- Emiratisation and payroll requirement reviews.
- ICV and certification coordination.
- Formation and liquidation support.
Match the work to the compliance rows in your tide table.
Across the Gulf
On your tide table
- OngoingSaudi invoice clearance or reporting for businesses within ZATCA scopeZATCA Detailed E-Invoicing Guideline
A sale across the border brings a different set of questions. Saudi and Kuwait work starts with your entity, contracts and local obligations. Your UAE books supply the records; the destination sets the requirements. Agree the local filing and advisory scope before work begins. Start with the Gulf rows in your tide table and the markets you serve.
How it works and what it costs
Proposed commitments for your engagement.
- Your Kracken scope names the tide-table rows covered, response targets and work outside the table.
- Your tide table names the Kracken contact responsible for each agreed row and the person covering absence.
- Your ledger stays accessible to you; the Kracken handover includes the records behind each completed tide-table row.
- Your Harbour, Crossing or Fleet fee names transaction limits and catch-up work before either begins.
- Each agreed tide-table row states who prepares, files, signs and approves, with responsibility recorded in your Kracken scope.
| Monthly package | Proposed scope | Monthly fee |
|---|---|---|
| Harbour | Books and VAT | Quoted in writing |
| Crossing | Books, VAT, corporate tax and annual audit coordination | Quoted in writing |
| Fleet | Crossing scope, CFO-level contact and agreed GCC work | Quoted in writing |
Each package names the tide-table rows it covers. Audit partner fees and other third-party charges are stated separately.
Who answers
Kracken came to life in 2022 to serve SMEs working between MENA and the Western world. Based in Dubai, the firm works with businesses in the UAE and the Gulf. The approach is small on purpose.
Talk to Kracken
Start with the row on your calendar, or tell us where the books stand.
+971 4 337 4548info@krackenfs.com
Building A2-20197, IFZA Business Properties,
IFZA Business Park, Dubai Silicon Oasis, Dubai, UAE
Your enquiry is saved. Kracken has your calendar and contact details.