UAE Tax & Compliance Guides

Practical, in-depth guides on UAE corporate tax, VAT, e-invoicing, transfer pricing, AML and audit compliance from Harrison & Morgan Business Advisory.

UAE Free Zone Audit Requirements 2026: DMCC, JAFZA, DIFC and ADGM Compared

A trading company moves its licence from JAFZA to DMCC and assumes the audit calendar moves with it. It does not. The JAFZA deadline it just left behind falls 90 days after year end. The DMCC deadline it just adopted falls 180 days after year end. And since Ministerial Decision No. 84 of 2025 took

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UAE Small Business Relief Extended to 2029 – What Ministerial Decision No. 131 Means for Your Business

Ministerial Decision No. 131 of 2026 extends UAE Small Business Relief to December 31, 2029. Resident persons earning under AED 3 million can elect 0% corporate tax. Learn eligibility rules, filing requirements, and how to claim the relief.

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Forming a UAE Corporate Tax Group: Eligibility, Pros and Cons (2026)

A tax group looks like the obvious move for any UAE holding structure: one return instead of five, losses in one company soaking up profits in another, intra-group invoices that stop mattering for corporate tax. In practice, roughly half the groups we model for clients are better off staying separate. The reason is a single

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VAT on Entertainment, Company Cars and Staff Costs: What UAE Businesses Can Actually Recover

Every month, UAE finance teams either overclaim input VAT on staff and hospitality costs and build up penalty exposure, or underclaim it and quietly donate money to the FTA. The rules sit in Article 53 of the VAT Executive Regulations (Cabinet Decision No. 52 of 2017, as amended), and they are more precise than most

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UAE Corporate Tax Registration Deadlines: The AED 10,000 Penalty and the 31 July 2026 Waiver

By CA Mohammed Rinshad P R – Harrison & Morgan Business Advisory More than 68,600 UAE businesses have already had their AED 10,000 corporate tax late-registration penalty waived under the Federal Tax Authority’s ongoing initiative – and the FTA expects that number to pass 91,000. The single most important date left in this story is

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