Documents Required for Corporate Tax Filing in UAE

Filing corporate tax in the UAE is no longer just a formality; it’s a legal obligation. As the country embraces a structured tax framework, businesses must maintain clear, accurate, and audit-ready financial records. The introduction of the federal corporate tax has brought new responsibilities, especially for startups and SMEs that may not have had robust compliance systems in place.

But staying compliant isn’t just about paying your dues. It’s about having the right documentation in order, on time, and in the format the Federal Tax Authority (FTA) expects. Without it, your business risks penalties, delays, or even rejection of your tax return. In this post, we’ll break down the essential documents you need to file corporate tax in the UAE, explain why each is important, and help you avoid common mistakes that could put your business at risk.

Corporate Tax Filing Overview in UAE

The UAE introduced federal corporate tax to align with global standards and diversify its revenue streams. Effective from 1 June 2023, the tax applies to all UAE-based businesses that exceed the prescribed revenue threshold, with a standard rate of 9% on taxable income above AED 375,000. Income below this threshold is taxed at 0%, making the framework SME-friendly.

Filing corporate tax is a mandatory annual requirement. It involves assessing your financial records, calculating taxable income, preparing your tax return, and submitting it through the EmaraTax portal. All businesses must also ensure accurate and complete record-keeping for at least 7 years from the end of the relevant tax period.

The key deadlines include:

• Tax return submission: Within 9 months after the end of the relevant financial year
• Tax payment: Due on the same date as the return submission 

Failing to file or pay on time can lead to significant penalties,  starting from AED 500 per month for late filing, increasing to AED 1,000 per month after the first year of non-compliance, as per FTA guidelines. 

For failure to register for corporate tax, the fine is AED 10,000.

Key Documents Required for Corporate Tax Filing

To file your corporate tax return accurately and avoid penalties, you must gather and prepare a set of financial and legal documents that validate your income, expenses, and business operations. 

These documents ensure compliance with the UAE’s tax laws and help the Federal Tax Authority (FTA) assess your returns efficiently.

1. Trade Licence and Registration Details

You’ll need to provide your commercial trade licence, business registration number, and documentation proving your legal structure, whether mainland, free zone, or offshore. This confirms your company’s eligibility and operational status within the UAE.

2. Audited or Management Financial Statements

Submit your income statement, balance sheet, and cash flow statement for the relevant tax period. While auditing isn’t mandatory for all companies, these financials are essential for calculating corporate tax accurately.

3. General Ledger

The general ledger includes a detailed log of all your financial transactions, categorised by accounts. It helps substantiate reported income, expenses, and adjustments made during the tax year.

4. Bank Statements

You must provide bank statements for all business accounts held during the financial year. These are used to cross-check income, vendor payments, and overall cash flow.

5. Revenue and Expense Records

Maintain organised records of invoices issued, contracts signed, payroll data, purchase orders, and receipts. These documents validate both revenue earned and deductions claimed.

6. Fixed Asset Register

This includes a list of all company-owned assets along with depreciation schedules. It’s crucial for businesses claiming depreciation as a deductible expense.

7. VAT Records (If Applicable)

If your business is VAT-registered, you must include VAT returns, payment history, and your Tax Registration Number (TRN). These ensure consistency between VAT filings and corporate tax disclosures.

8. Transfer Pricing Documentation (If Applicable)

Required for businesses with related-party or international transactions. You’ll need transfer pricing reports, master files, and disclosure forms in line with OECD and UAE transfer pricing guidelines.

9. Supporting Schedules

Break down non-deductible expenses, exempt income, deferred tax adjustments, or carried-forward losses. These schedules ensure clarity on adjustments made to taxable income.

10. Corporate Tax Registration Certificate

Issued by the FTA, this confirms your business is registered under UAE Corporate Tax and includes your Tax Registration Number (TRN), which is mandatory for filing.

Keep these 10 core records for seven years; they meet the requirements of Article 56 and allow the FTA to verify your return. If you claim specific reliefs (like foreign tax credits, transfer pricing, free-zone status, or transitional adjustments), be prepared to provide additional supporting documents.

Article 56 of the Corporate Tax Law, as reflected in the General Guide, keeps the list intentionally open-ended: businesses must retain any records that help the FTA “readily ascertain” their Taxable Income. The documents listed above cover the essential requirements for most businesses, as outlined in official FTA guides.

Importance of Accurate and Timely Documentation

Filing your corporate tax return isn’t just about submitting numbers; it’s about backing them with reliable, verifiable documentation. Here’s why proper documentation matters:

1. Ensures Compliance with UAE Tax Laws

The UAE’s Federal Tax Authority (FTA) requires businesses to maintain specific records for at least seven years. Accurate documentation ensures you comply with Article 78 of the Corporate Tax Law, reducing the risk of penalties or audits.

2. Minimises Risk of Penalties and Fines

Inaccurate or missing documents can lead to misreporting, delayed filings, or rejected returns, all of which can result in fines. Timely submission supported by well-prepared documentation keeps you penalty-free.

3. Supports Transparency and Audit Readiness

Proper records make your tax return easier to defend if the FTA selects your company for an audit. With a clean audit trail, you can quickly resolve queries and avoid extended investigations.

4. Helps Maximise Deductions and Tax Benefits

Documenting your expenses, such as salaries, depreciation, or operational costs, accurately ensures you can claim all eligible deductions. This ultimately reduces your taxable income and tax payable.

5. Builds Confidence with Stakeholders

Well-maintained records reflect financial discipline. Whether you're seeking investment, a bank loan, or a strategic partnership, having your tax documents in order builds trust with stakeholders and potential partners.

In short, if you’re learning how to file tax return in the UAE, documentation is not just helpful, it's your best defense against penalties and audits.

Common Mistakes to Avoid When Submitting Documents

Submitting incorrect or incomplete documentation can lead to delays, rejections, or penalties. Here are some of the most common mistakes businesses in the UAE should avoid during corporate tax filing:

1. Submitting incomplete financial statements: Many businesses overlook key components like notes to accounts or comparative figures. Ensure your financials include all required sections, especially if you’re preparing audited statements.
2. Using the wrong accounting basis: Submitting reports prepared on a cash basis when your company is required to follow accrual accounting (or vice versa) can trigger compliance issues. Stick to the method aligned with your tax obligations and size of business.
3. Missing supporting documents: Failing to attach contracts, invoices, payroll records, or depreciation schedules to validate reported figures can create discrepancies and raise audit flags. Always maintain and submit backup evidence for major entries.
4. Late document submission: Tax returns must be filed within nine months of the financial year-end. Delays in preparing or collecting documents can lead to missed deadlines and, with them, financial penalties.
5. Disorganised or unlabelled files: Uploading poorly named, unstructured documents (e.g., “doc1.pdf”) makes it harder for your tax agent or the FTA to verify information. Name your files clearly and group them by type for a smooth review process.
6. Overlooking reconciliation errors: Your financial statements should reconcile with supporting records like bank statements and ledgers. Any mismatches can create red flags during review.
7. Not understanding how to file tax return correctly: Many businesses assume tax filing is just submitting financial statements. But how to file tax return properly includes reconciling ledgers, uploading clear documentation, meeting FTA format requirements, and filing within 9 months; missing even one of these can cause serious issues.

How Alaan Helps You Stay Audit-Ready

Getting ready for corporate tax filing involves more than just gathering documents; it requires ensuring accuracy, consistency, and audit preparedness throughout the year. This is where we come in. At Alaan, our platform is built to take the pressure off your finance team and ensure your business is always tax-ready.

Here's why businesses choose Alaan:

1. Real-time expense tracking: Every transaction made with our corporate cards is automatically tracked, categorised, and recorded. This means your expense data stays audit-ready with zero manual input.

2. Automated receipt matching: No more chasing employees for paper receipts. Alaan instantly matches uploaded receipts to transactions, making your documentation airtight and easy to retrieve during audits.

3. Custom spend controls and GL mapping: Assign spend categories, cost centres, and general ledger codes in advance. This ensures your data stays structured and aligned with your accounting system, eliminating mismatches during tax reporting.

4. Seamless integration with accounting tools: Alaan syncs with platforms like Zoho Books, QuickBooks, and Xero, helping you close your books faster and avoid errors when generating tax documents.

5. Audit trails and transaction history: Need to justify a spend during the audit? Alaan gives you instant access to itemised expense trails, timestamps, approval logs, and supporting documents, everything the FTA looks for, in one place.

With Alaan, staying compliant and audit-ready doesn’t require last-minute scrambling. We help you build a solid financial foundation that supports accurate filings, confident audits, and complete peace of mind.

Conclusion

Whether you’re filing for the first time or preparing for audit readiness, understanding how to file tax return in the UAE ensures you're not just compliant, but confident. Whether you’re putting together financial statements, reconciling expenses, or gathering supporting documents, each detail truly counts and contributes to your success.

By understanding what’s required, staying organised, and avoiding common mistakes, you can ensure a smooth and stress-free filing experience. And with Alaan, you don’t have to manage it all manually. 

From real-time tracking and automated receipt matching to seamless accounting integrations, we help you stay prepared, accurate, and audit-ready, without the last-minute panic.

Start simplifying your tax documentation process with Alaan. Book a free demo today and see how we help you file with confidence.