UAE free zone business owners must track multiple regulatory deadlines throughout the year. Missing deadlines results in fines, visa cancellations, or company cancellation. Here is a comprehensive annual compliance calendar.
Monthly Obligations
- WPS salary payment: Pay all employee salaries via WPS by the last working day of each month
- Record transactions: Update your bookkeeping records monthly — do not leave it to year-end
- Monitor visa expiry: Check for employee visas expiring in the next 60 days monthly
Quarterly Obligations
- UAE VAT return: File and pay quarterly VAT return within 28 days of the quarter-end (most businesses are on quarterly VAT)
- Expense receipts: Reconcile and file all expense receipts for the quarter
Annual Obligations
- Trade licence renewal: Submit renewal application 30–60 days before expiry; pay renewal fee
- Establishment card renewal: Renew annually (required for employee visa processing)
- Health insurance renewal: Renew employee health insurance policies before expiry (Dubai mandatory)
- Audited accounts submission: For free zones requiring annual audit (DMCC, JAFZA, DIFC) — submit within 3–6 months of financial year-end
- UAE Corporate Tax return: File within 9 months of the financial year-end (CT due: by the same deadline)
- Economic Substance Report: If your company conducts Relevant Activities, file ESR Report within 12 months of financial year-end
- UBO register update: Review and update the UBO register if ownership structure changes occur during the year
As-Needed Obligations
- VAT registration (if crossing AED 375,000 annual supply threshold)
- Corporate Tax registration (if commencing taxable activities)
- MOA amendment (if shareholders or activities change)