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UAE implements new corporate tax audit and e-invoicing rules
The United Arab Emirates is implementing new tax compliance requirements regarding audited financial statements and electronic invoicing.
Under Ministerial Decision No. 84 of 2025, which applies to tax periods starting on or after January 1, 2025, certain entities must provide audited financial statements. This includes all registered Tax Groups and Qualifying Free Zone Persons regardless of revenue. Other taxable persons must undergo an audit if their revenue exceeds AED 50 million during the relevant tax period.
Separately, the Federal Tax Authority (FTA) is advancing its e-invoicing rollout. Businesses with annual revenues of Dh50 million or more are required to appoint an Accredited Service Provider (ASP) by October 30 to avoid monthly fines, with a mandate to go live on January 1, 2027. Smaller businesses have until March 31, 2027, to appoint a provider, with implementation starting July 1, 2027.
Entities
Abdelaziz Mohammed Al Mulla · Federal Tax Authority · United Arab Emirates
Claims
What the coverage asserts, and how many sources carry each claim.
- [○ 1 SOURCE] For tax periods starting on or after January 1, 2025, taxable persons not in a Tax Group must have audited financial statements if revenue exceeds AED 50 million. kgrnaudit.com
- [○ 1 SOURCE] Businesses with annual revenue of Dh50 million or more must appoint an Accredited Service Provider (ASP) by October 30. gulfnews.com
- [○ 1 SOURCE] Large businesses must go live with e-invoicing on January 1, 2027. gulfnews.com
- [○ 1 SOURCE] The FTA is moving from explaining rules to the execution phase of e-invoicing. gulfnews.com
- [○ 1 SOURCE] Qualifying Free Zone Persons are required to prepare audited financial statements regardless of revenue. kgrnaudit.com
- [○ 1 SOURCE] All registered Tax Groups must prepare audited special-purpose aggregated financial statements for periods starting on or after January 1, 2025. kgrnaudit.com