Harrison & Morgan

Finding an error in a VAT return you already filed triggers the same two questions in every finance team: do we have to tell the FTA, and what will it cost? Since 14 April 2026, the answers changed materially – Cabinet Decision No. 129 of 2025 replaced the old tiered voluntary disclosure penalties (5% to […]

For most UAE companies, 2026 is the year the corporate tax regime stops being theoretical. If your first tax period ended on 31 December 2025, your first return – and any tax payable – is due by 30 September 2026. This guide walks through the filing on EmaraTax field by field, the elections you must

Every year, businesses lose winnable government and ADNOC-linked tenders for a reason that has nothing to do with price: a weak In-Country Value (ICV) score. What makes this frustrating is that the score is highly controllable – if you understand how the formula weighs each dirham you spend. This guide breaks down how the ICV

“We’re in a free zone, so we pay 0% tax.” It is the most common – and most dangerous – assumption in the UAE Corporate Tax era. The 0% rate is real, but it is conditional, and getting the conditions wrong can push your income to 9% or cost you your free zone tax status

Many UAE businesses have anti-money-laundering (AML) obligations without realising it – and the penalties for getting it wrong run from AED 50,000 into the millions. If you are what the regulations call a DNFBP, you must register on the UAE’s reporting systems and maintain an AML framework. This guide gives you a fast self-check and

Choosing an Accredited Service Provider (ASP) is the most important decision in your UAE e-invoicing project. Get it right and go-live is smooth; get it wrong and you face rejected invoices, integration delays, and a scramble before the deadline. This guide explains what an ASP does, the deadlines that apply, and a clear checklist for

Transfer pricing used to be something only large multinationals worried about. Under the UAE Corporate Tax regime, that has changed: every business with related-party transactions now has obligations – the only question is how heavy they are. This guide explains, in plain terms, who needs full transfer pricing documentation, who does not, and what you

Most growing UAE businesses reach a point where the founder can no longer be the finance function. The bookkeeping is handled, but nobody is owning cash-flow forecasting, pricing, fundraising, board reporting, or the strategic questions that decide whether the next year is profitable or painful. Hiring a full-time Chief Financial Officer is one answer –

Choosing where and how to set up your company is the single most consequential decision a UAE entrepreneur makes. It shapes your tax position, the customers you can serve, your ownership, your visa allocation, and your ongoing costs. The choice usually comes down to three routes – Mainland, Free Zone, and Offshore – and the

Value Added Tax has been part of doing business in the UAE since 2018, yet it remains one of the most common sources of avoidable penalties. The rules look simple on the surface – 5% on most goods and services – but registration timing, return accuracy, and record-keeping trip up businesses every quarter. This guide