Documents Required for UAE Corporate Tax Filing: Full Checklist (2026)
Filing a UAE corporate tax return requires financial statements for the tax period (audited where revenue exceeds AED 50 million or the entity is a Qualifying Free Zone Person), a trial balance, the corporate tax TRN, revenue and expense records, related-party transaction details, and support for any reliefs or elections claimed. Records must then be retained for 7 years.
Identity and registration
Corporate tax TRN certificate /tax/trn-registration →.
Trade license(s) for the period.
Memorandum/articles and ownership details (for related-party mapping).
Financial records
Financial statements for the exact tax period — IFRS basis by default; cash basis permitted where revenue is AED 3 million or below.
Audited financial statements where revenue exceeds AED 50 million, and for every QFZP regardless of size audited financial statements requirement →.
Trial balance and general ledger.
Bank statements reconciled to the books.
Revenue and expenses
Sales/revenue registers supporting the revenue figure (this also evidences Small Business Relief eligibility at or below AED 3 million).
Expense records, with entertainment expenses separately identifiable (only 50% deductible).
Fines, penalties, and donations listed separately (non-deductible unless to a qualifying public benefit entity).
Payroll records.
Financing costs, for the interest deduction limitation where relevant.
Tax-specific schedules
Related-party and connected-person transactions (transfer pricing disclosure).
Exempt income support: dividend documentation, participation exemption workings.
Prior-period tax losses being carried forward (offset capped at 75% of taxable income).
Free zone entities: qualifying vs non-qualifying revenue split and substance evidence /tax/guides/free-zone-corporate-tax-qualifying-income →.
When is an audit mandatory?
Two triggers under the corporate tax rules: revenue above AED 50 million in the tax period, and QFZP status at any size. Everyone else may file on management accounts prepared to the required standard — though clean, reconciled accounts remain your best protection in an FTA audit /tax/tax-compliance →.
The 7-year retention rule
All records and documents supporting the return must be kept for 7 years from the end of the tax period. Failure to keep required records carries a penalty of AED 10,000, rising to AED 20,000 for a repeat violation within 24 months. If the FTA requests records in Arabic and they are not provided, a further AED 5,000 applies.
What asly tax actually needs from you
Our intake is shorter than the legal list: your trade license, TRN, financial statements or closing trial balance, bank statements, and answers to a structured questionnaire covering reliefs, related parties, and free zone status. The platform assembles the return; a third-party licensed tax advisory reviews and submits it.
Corporate tax returns from AED 499.
Fixed fees. Prepared through the asly tax platform, reviewed and filed on EmaraTax by a third-party licensed tax advisory before your deadline.