One business may have several calendars. Each starts from a different trigger.
Deadlines depend on tax registration, financial year, activity, trade licence and jurisdiction. This page helps you identify what to check before an obligation becomes urgent.
First confirm your financial year, Corporate Tax period, VAT filing period, trade licence expiry, licensing authority and any activity-specific approvals.
This page is a planning aid. Official notices, EmaraTax and the company’s licensing account take priority.
Read each row as a question to verify, not a universal deadline for every company.
| Obligation | Who it may apply to | Deadline or trigger | Authority / platform | Preparation point |
|---|---|---|---|---|
| Corporate Tax registration | Persons required to register | Deadline set by person type and formation date | FTA / EmaraTax | Check after formation |
| Corporate Tax return and payment | Registered taxable persons | Generally within 9 months after the tax period | FTA / EmaraTax | Prepare before year-end |
| VAT threshold monitoring | Businesses with taxable supplies or imports | Previous 12 months and expected next 30 days; resident threshold generally AED 375,000 | FTA / EmaraTax | Review monthly |
| VAT return and payment | VAT registrants | Assigned deadline; generally day 28 after period-end | FTA / EmaraTax | Reconcile before close |
| VAT deregistration | Eligible registrants | Event-based deadline under VAT rules | FTA / EmaraTax | Review activity changes |
| Tax-registration information | Registered persons | Applicable period after a change | FTA / EmaraTax | Report promptly |
| Accounting and tax records | Companies and taxable persons | Applicable statutory retention period | Company / FTA | Store continuously |
| Trade Licence renewal | Licensed entities | Before the authority’s expiry date | Licensing authority | Check requirements early |
| Beneficial-owner information | Entities within scope | Applicable period after change | Registrar / authority | Review changes |
Registration, return filing, payment and record retention are separate. Returns and payments are generally due within nine months after the relevant tax period ends.
A full-year return would generally be due by 30 September of the following year. Confirm the actual period in EmaraTax.
A full-year return would generally be due by 31 March of the following year. First periods or approved changes may differ.
Resident businesses should monitor taxable supplies and imports against the mandatory AED 375,000 threshold using the previous 12 months and expected next 30 days. Non-residents require separate assessment.
Once registered, follow the period assigned in EmaraTax. Returns and payment are generally due by day 28 after the period ends. Reconcile records before that date.
Turnover and expected supplies
When the applicable trigger is met
Before the period closes
By the assigned deadline
Trade licences should be renewed before the expiry shown by the licensing authority. Tenancy, establishment-card, external-approval or insurance requirements can affect readiness and vary between mainland authorities and free zones.
Ownership, control, address, activity and other registered information should remain current. A change may require updates with the registrar, licensing authority, FTA or several bodies.
Do not wait for an annual filing cycle to report a material company, ownership or tax-registration change.
Adapt this framework to the company’s actual obligations.
Close transactions, monitor VAT turnover, resolve missing documents and check upcoming events.
Review ownership, contacts, licences, establishment records and the next tax periods.
Plan Corporate Tax closing, licence renewal, financial statements and record archiving.
Late action can lead to administrative penalties, inaccurate filings, delayed renewals or disruption. Establish what was missed, bring the records current and use the correct authority process.
The entity, obligation, period and notice history determine the next step.
ITQAN can identify relevant obligations, prepare a tailored checklist, organise accounting information, coordinate VAT and Corporate Tax filing preparation, support licence-renewal coordination and track required documents.
Continuous monitoring and reminders apply only when included in writing. Final dates should still be checked through official accounts.
No. Dates depend on registration, financial year and jurisdiction. Check official accounts.
Check EmaraTax and the financial year. The first period may differ.
The assigned period and deadline appear in EmaraTax. Another company may have a different period.
Some dates may move to the next business day. Confirm with the FTA and EmaraTax.
Begin before expiry to check tenancy and approvals. The renewal window varies.
Review details promptly after a company change. The amendment deadline depends on the event.
Tell us your company type, jurisdiction, financial year, VAT status and licence expiry. We will define the dates and information to review.
This page provides a general planning overview and does not constitute legal or personalised tax advice. Deadlines depend on the entity, tax period, registration status, activity and licensing authority. Businesses should verify dates through official notices and their own government accounts. ITQAN is not an FTA-registered Tax Agent and does not provide statutory audit services.
