What the check looks at
| Duty | Who | If it is missed |
|---|---|---|
| VAT registration | Taxable sales and imports over AED 375,000 in 12 months; apply within 30 days | AED 10,000 |
| VAT returns | Every VAT-registered business | AED 1,000 a late return; AED 2,000 for a repeat within 24 months |
| Corporate tax registration | Every company, and individuals with business turnover over AED 1 million | AED 10,000, waived if the first return is filed within 7 months of the first tax period |
| Corporate tax return | Every registered business, within 9 months of each tax period | AED 500 a month for 12 months, then AED 1,000 a month |
| Audited accounts | Mainland LLCs, many free zones, revenue over AED 50 million, Qualifying Free Zone Persons | Required by the Commercial Companies Law, corporate tax or the free zone |
| Beneficial owner register | Mainland and commercial free zone companies; file within 60 days, changes within 15 | A written warning, then AED 15,000 to AED 100,000 |
| E-invoicing provider | By 30 October 2026 with revenue of AED 50 million or more; by 31 March 2027 below it | AED 5,000, then AED 5,000 a month, up to AED 50,000 in 12 months |
| goAML registration | Real estate brokers, precious metals and stones dealers, accountants, company service providers | Required straight away |
| Records | Everyone: 7 years for corporate tax, at least 5 for VAT | AED 10,000; AED 20,000 for a repeat within 24 months |
The penalties are the published ones: Cabinet Decision No. 40 of 2017 as amended (VAT and records), Cabinet Decision No. 75 of 2023 as amended (corporate tax), Cabinet Decision No. 173 of 2026 (e-invoicing) and Cabinet Resolution No. 132 of 2023 (beneficial owners).
What you no longer need
Economic substance reports. Cabinet Decision No. 98 of 2024 cancelled them for financial years ending after 31 December 2022, though obligations for earlier years remain.
What it does not cover
Licence renewals, visas and labour rules, and the separate filing rules of DIFC and ADGM companies. For end-of-service pay, see the gratuity calculator; for a closer look at a penalty, the penalty estimator.