What Documents Are Required for Corporate Tax Filing in the UAE?

Filing a UAE Corporate Tax return requires financial statements and supporting accounting records. This guide explains what to prepare, attach and retain.

Businesses filing a UAE Corporate Tax return should have their financial statements, accounting records, business and licence information, tax computation schedules, and documents supporting any adjustments, exemptions, reliefs or tax credits claimed. The exact requirements depend on the taxpayer’s activities and tax position. Financial statements are generally attached to the return unless Small Business Relief (a Corporate Tax relief available to eligible businesses that meet the conditions) is elected.

An important distinction is that not every document used to prepare a Corporate Tax return must be uploaded with the return. Some information is entered directly in EmaraTax, some documents are attached where required, and other records must simply be retained so that the Federal Tax Authority (FTA) can verify the return if requested. Article 56 of the Corporate Tax Law requires supporting records to be retained for seven years.

Key Takeaways

Financial statements are the principal document supporting a UAE Corporate Tax return.
The FTA Corporate Tax Returns Guide requires financial statements to be attached unless the taxpayer elects for Small Business Relief.
Financial statements do not have to be audited for every business.
Trial balances, general ledgers, asset registers, invoices, loan records and similar accounting documents help support the return but are not normally individual attachments.
Additional documents may be relevant for foreign tax credits, transitional adjustments and Double Taxation Agreement positions.
Related Party and Connected Person transaction information may need to be disclosed through specific schedules.
Certain larger businesses must maintain transfer pricing Master File and Local File documentation.
Corporate Tax records generally need to be retained for seven years after the relevant Tax Period (the financial period for which Corporate Tax is calculated and filed).

What Documents Should a Business Prepare Before Filing Corporate Tax?

A business should assemble the documents needed to establish its accounting income and calculate the adjustments required under UAE Corporate Tax law. The FTA has specifically advised taxpayers to prepare commercial licences, financial records and business activity details before starting the filing process. The underlying records should also allow the taxable income reported in the return to be reconciled back to the business’s accounts.

Document

Why it is relevant

Financial statements

Starting point for determining accounting income and taxable income

Trial balance

Helps reconcile financial statements and tax computations

General ledger

Supports income, expenses, assets and liabilities reported

Trade or commercial licence

Helps confirm legal and business activity information

Revenue and sales records

Supports Revenue and income reported

Expense ledgers and invoices

Supports deductible expenditure and identifies non-deductible items

Fixed asset register

Supports depreciation, acquisitions, disposals and asset adjustments

Loan and financing schedules

Supports interest and financing cost calculations

Bank statements

May support balances, income, financing and transaction reconciliations

Tax loss schedules

Supports available and utilised Tax Losses

Related Party records

Supports transfer pricing and disclosure schedules

Connected Person records

Supports payments or benefits reported where applicable

Foreign tax documents

Supports Foreign Tax Credit claims

Ownership and investment records

May support dividend or Participation Exemption positions (the exemption that can apply to certain qualifying ownership interests)

Transitional-rule valuations

May be required for qualifying assets or liabilities

Previous Corporate Tax returns

Helps reconcile losses, elections and carried-forward positions

The FTA’s general Corporate Tax guidance gives examples of supporting records including transaction records, assets, liabilities, stock, bank statements, financing documents, sales and purchase ledgers, invoices, order records, delivery notes and relevant business correspondence.

Are Financial Statements Required for UAE Corporate Tax Filing?

Financial statements are central to Corporate Tax filing in Dubai and the rest of the UAE because taxable income generally starts from accounting income and is then adjusted under the Corporate Tax Law. The FTA’s Corporate Tax Returns Guide states that financial statements must be attached to the Corporate Tax return by Taxable Persons (for example, companies or individuals carrying on a business subject to Corporate Tax) unless an election for Small Business Relief has been made.

The financial statements should be a complete set prepared under the accounting standards applicable to the business. Depending on the applicable accounting framework, this generally includes:

Statement of profit or loss (income statement)
Statement of other comprehensive income, where applicable
Statement of financial position (balance sheet)
Statement of changes in equity
Statement of cash flows
Notes and comparative information required under the applicable accounting standards

The accounting records behind those statements should be retained even where they are not separately uploaded to EmaraTax.

Do the Financial Statements Have to Be Audited?

Not every UAE business must obtain audited financial statements solely for Corporate Tax purposes. For Tax Periods commencing on or after 1 January 2025, Ministerial Decision No. 84 of 2025 on Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses specifies the categories required to prepare and maintain audited financial statements.

The Decision applies the audit requirement to:

A Taxable Person that is not a Tax Group and derives Revenue exceeding AED 50 million during the relevant Tax Period.
A Qualifying Free Zone Person.
A Tax Group, which must prepare audited special-purpose financial statements under the applicable FTA requirements.

A business below the AED 50 million Revenue threshold is not automatically required to obtain an audit solely because it files a Corporate Tax return. However, a Qualifying Free Zone Person (a Free Zone business that meets the conditions for the special Corporate Tax regime) must prepare and maintain audited financial statements, and a Tax Group (companies treated as one taxpayer for Corporate Tax) must prepare audited special-purpose financial statements. Other regulatory or licensing audit requirements may also apply.

For Tax Periods commencing before 1 January 2025, the earlier Ministerial Decision No. 82 of 2023 should be considered because Ministerial Decision No. 84 of 2025 expressly preserves its application to those earlier periods.

Looking for Corporate Tax consultancy? Our experienced tax experts can help.

What Accounting Records Are Needed to Calculate Taxable Income?

Accounting records should allow the business to explain how the accounting profit or loss in its financial statements was converted into Taxable Income. This normally requires a detailed trial balance, general ledger and supporting schedules for income, expenditure, assets, liabilities, financing and any items that require a Corporate Tax adjustment.

Depending on the business, the tax computation may require separate schedules for:

Non-deductible expenditure
Entertainment expenditure
Interest and financing costs
Depreciation and asset disposals
Exempt income
Dividends
Participation Exemption
Tax Losses
Tax Loss transfers
Foreign Tax Credits
Related Party adjustments
Connected Person payments
Unrealised gains or losses
Transitional-rule adjustments
Other elections or reliefs

These schedules are particularly valuable because a Corporate Tax return reports adjusted Taxable Income rather than simply reproducing the accounting profit.

Are Invoices and Bank Statements Uploaded With the Corporate Tax Return?

Invoices and bank statements are generally supporting accounting records rather than standard individual attachments to the Corporate Tax return. They should nevertheless be maintained because the FTA may need them to verify the revenue, expenditure, assets, liabilities or other amounts reported in the return.

For example, supplier invoices may support the nature of an expense, while bank records may assist with reconciliations, financing arrangements or payments. Their importance depends on the transaction being supported.

Article 53 of the Corporate Tax Law also allows the FTA to require information, documents or records that are reasonably necessary to implement the Corporate Tax legislation.

Which Documents May Need to Be Attached to the Corporate Tax Return?

The FTA’s Corporate Tax Returns Guide contains an Additional Attachments Schedule. Financial statements are the principal mandatory attachment, subject to the Small Business Relief exception. Other attachments become relevant depending on the answers entered in the return.

The FTA guide identifies the following:

Financial statements (Mandatory unless Small Business Relief is elected)
Evidence supporting the market value of qualifying financial assets or liabilities (Where relevant transitional adjustments have been made)
Foreign tax residency certificate (Where foreign tax residence under an applicable Double Taxation Agreement has been indicated)
Evidence of foreign tax paid (Where Foreign Tax Credit is claimed)

The FTA guide states that the attachments other than financial statements are optional at submission, although the taxpayer must retain the relevant supporting documentation.

What Documents Are Needed If Foreign Tax Credit Is Claimed?

A taxpayer claiming a Foreign Tax Credit (credit for eligible foreign tax paid on income also subject to UAE Corporate Tax) should maintain evidence showing the foreign tax that was imposed and paid. The Corporate Tax return can also provide for evidence of foreign tax paid to be attached where a Foreign Tax Credit has been claimed.

Depending on the circumstances, supporting information may include:

The documentation should enable the business to demonstrate the amount and nature of the foreign tax for which credit is claimed.

What Related Party Documents Are Needed?

Businesses transacting with Related Parties (for example, certain group companies, shareholders or commonly controlled businesses where the legal definition is met) should maintain records showing the nature, value and arm’s length basis of those transactions (pricing as if the parties were independent). The Corporate Tax return contains a Related Party transactions schedule where the applicable disclosure thresholds are exceeded.

Under the current FTA Corporate Tax Returns Guide, the Related Party schedule applies where the aggregate value of transactions with all Related Parties exceeds AED 40 million during the Tax Period. Once that threshold is exceeded, transaction categories exceeding AED 4 million must generally be disclosed.

Useful supporting documents may include agreements, invoices, calculations, pricing policies, benchmarking analyses and information explaining how the arm’s length value was determined.

What Documents Are Needed for Connected Person Transactions?

A separate Connected Persons schedule applies to certain high-value payments or benefits involving Connected Persons (for example, an owner or director where the Corporate Tax rules apply). The schedule is relevant where the aggregate value of transactions with all Connected Persons, including their Related Parties (for example, certain group companies or relatives where the legal definition is met), exceeds AED 500,000. If that overall threshold is exceeded, disclosure is required for each Connected Person whose aggregate payments or benefits, together with those involving that Connected Person’s Related Parties, exceed AED 500,000.

Businesses should therefore maintain sufficient documentation for matters such as:

The records should support both the amount and the arm’s length basis of the transaction where the Corporate Tax rules require that standard to be applied.

Do Businesses Need a Transfer Pricing Master File and Local File?

Only certain businesses are required to maintain a Transfer Pricing Master File and Local File. These files are documentation requirements and are not ordinary attachments that every taxpayer submits with the Corporate Tax return.

Under Ministerial Decision No. 97 of 2023 on the Requirements for Maintaining Transfer Pricing Documentation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, the requirements can apply where:

The taxpayer’s Revenue is at least AED 200 million for the relevant Tax Period; or
The taxpayer is part of a multinational enterprise group with consolidated group Revenue of at least AED 3.15 billion.

Other transfer pricing documentation and disclosure requirements may still apply even where these thresholds are not reached.

What Changes If Small Business Relief Is Elected?

An eligible taxpayer that elects for Small Business Relief files a simplified Corporate Tax return. The current FTA Corporate Tax Returns Guide states that financial statements do not have to be attached where Small Business Relief has been elected, but the business must still maintain records supporting its Revenue and eligibility for the relief.

In August 2026, the Ministry of Finance announced Ministerial Decision No. 131 of 2026, extending the availability of Small Business Relief to eligible Tax Periods ending on or before 31 December 2029. The AED 3 million Revenue threshold continues to apply, subject to the conditions in the relevant legislation.

A business should therefore not assume that electing for Small Business Relief removes the requirement to keep accounting records.

Do Free Zone Companies Need Different Documents?

A Free Zone Person (for example, a company established or registered in a UAE Free Zone) that is subject to Corporate Tax should maintain the core records required under the Corporate Tax rules. Additional documentation may be needed to support its Free Zone tax treatment. A Qualifying Free Zone Person (a Free Zone business that meets the conditions for the special Corporate Tax regime) must also prepare and maintain audited financial statements under Ministerial Decision No. 84 of 2025.

Depending on its activities, a Free Zone business may need additional records supporting:

Qualifying Income
Non-Qualifying Revenue
Qualifying Activities
Excluded Activities
Transactions with Free Zone and mainland customers
Permanent establishment income
De minimis calculations (the permitted limit for non-qualifying Revenue)
Transfer pricing
Records supporting the adequate substance condition (for example, evidence of sufficient activities, assets and qualified employees in the Free Zone, depending on the business)

The exact documentation should be assessed against the business model rather than using a generic checklist.

Do You Need the Trade Licence and Corporate Tax Registration Certificate?

A business should have its trade licence, Corporate Tax registration details and current business activity information available before preparing the return. The FTA has expressly encouraged taxpayers to prepare commercial licences, financial records and business activity details before commencing Corporate Tax filing.

However, a trade licence is different from a mandatory financial-statement attachment. Much of the taxpayer’s registration information is already maintained in EmaraTax.

Businesses should review their EmaraTax registration information before filing and update outdated details where required, such as trade licence or business activity information.

Click here to know more about corporate tax registration.

How Long Must Corporate Tax Documents Be Retained?

Corporate Tax records and supporting documents must generally be retained for seven years following the end of the Tax Period to which they relate. Article 56 of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments requires records that support information reported in the Tax Return and enable Taxable Income to be readily determined by the FTA.

The FTA has specifically reiterated this seven-year requirement for both Taxable Persons and relevant Exempt Persons.

Businesses should therefore retain the supporting tax file even after the return has been successfully submitted and the Corporate Tax liability has been paid.

How Should Businesses Organise Documents Before Filing?

A well-prepared Corporate Tax file should allow every important figure in the return to be traced back to the financial statements and accounting records. This reduces the risk of inconsistent figures, unsupported deductions or incomplete disclosures.

A practical filing process is:

Finalise the accounting records for the Tax Period.
Prepare the trial balance and financial statements.
Reconcile Revenue, expenses, assets and liabilities.
Identify Corporate Tax adjustments and prepare the tax computation.
Review Related Party and Connected Person transactions.
Calculate available Tax Losses, exemptions, reliefs and credits.
Prepare any additional supporting schedules and attachments.
Reconcile the final Corporate Tax return to the financial statements.
Review the return before submission through EmaraTax.
Retain the complete supporting file for the statutory record-keeping period.

When Is the UAE Corporate Tax Return Due?

A Taxable Person must generally file its Corporate Tax return within nine months from the end of the relevant Tax Period. Article 53 of the Corporate Tax Law sets the filing requirement, and the same period generally applies to payment of Corporate Tax due.

For example, a business with a financial year ending 31 December 2025 generally has a filing and payment deadline of 30 September 2026. The FTA has specifically used this example in its Corporate Tax compliance guidance.

Businesses should prepare their records well before the deadline because the return may require more information than can be assembled reliably at the last minute.

How Can Beaufort Associates Assist With Corporate Tax Filing?

Beaufort Associates can assist businesses with preparing and reviewing the financial information required for UAE Corporate Tax filing, identifying tax adjustments, compiling the Corporate Tax return and reviewing the figures with management before submission.

Our Corporate Tax return filing process includes accounting and financial preparation where required, review of taxable profit and adjustments, preparation of the return, management review and support with routine post-filing queries.

For businesses preparing their annual filing, see our UAE Corporate Tax return filing services.

Frequently Asked Questions

What are the main documents required for Corporate Tax filing in the UAE?

The main documents normally include financial statements, trial balances, general ledgers, Revenue and expense records, fixed asset schedules, financing information and records supporting Corporate Tax adjustments. Additional documentation may be required for Related Party transactions, Foreign Tax Credits, exemptions, reliefs or transitional adjustments.

Do I have to upload my financial statements with the Corporate Tax return?

The FTA Corporate Tax Returns Guide states that financial statements must generally be attached to the Corporate Tax return. The stated exception applies where an eligible Taxable Person (for example, a company or individual carrying on a business subject to Corporate Tax) has elected for Small Business Relief. Other supporting documents may be optional attachments but must still be maintained where relevant.

Do financial statements have to be audited for Corporate Tax?

No. For Tax Periods commencing on or after 1 January 2025, audited financial statements are required for a Taxable Person other than a Tax Group (for example, a company or individual carrying on a business subject to Corporate Tax) where Revenue exceeds AED 50 million, and for every Qualifying Free Zone Person (a Free Zone business that meets the conditions for the special Corporate Tax regime). A Tax Group (companies treated as one taxpayer for Corporate Tax) must prepare audited special-purpose financial statements.

Are invoices required when filing a Corporate Tax return?

Invoices generally form part of the supporting accounting records rather than being separately uploaded with the ordinary Corporate Tax return. They should nevertheless be retained where they support Revenue, expenditure, asset purchases or other amounts reported because the FTA may request evidence supporting the return.

Do I need bank statements for Corporate Tax filing?

Bank statements are not listed as a standard return attachment, but the FTA identifies them as an example of records that may be maintained to support Corporate Tax information. They are often useful for reconciling balances, payments, loans and other transactions.

How long should Corporate Tax documents be kept?

Corporate Tax records and documents should generally be retained for seven years following the end of the Tax Period to which they relate. The records must support information filed with the FTA and enable the taxpayer’s Taxable Income to be determined.

Shahid Mahmood Khan

Shahid Mahmood Khan is a Manager at Beaufort Associates with over 20 years' experience managing accounting, VAT, Corporate Tax and advisory engagements across the UAE.

Last Reviewed on 11th September, 2026

This page sets out our understanding of corporate tax filing based on the legislation and guidance in force at the date of last review. The position may change, and the application to a particular set of facts may require further analysis. Nothing on this page constitutes professional, legal or tax advice. Beaufort Associates accepts no liability for action taken or not taken in reliance on this page. Please contact us for advice tailored to your circumstances.

Sources

Primary sources referenced on this page:

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments - particularly Articles 53, 55 and 56.
Federal Tax Authority Corporate Tax Guide - Tax Returns | CTGTXR1.
Federal Tax Authority Taxpayer User Manual - Corporate Tax Return, Version 4.
Ministerial Decision No. 84 of 2025 on Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
Ministerial Decision No. 97 of 2023 on the Requirements for Maintaining Transfer Pricing Documentation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
Federal Tax Authority Corporate Tax Guide - Transfer Pricing | CTGTP1.
Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
Ministerial Decision No. 131 of 2026 Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief.
FTA guidance on maintaining Corporate Tax records and documentation.

We have referenced the legislation in force as at the last review date. The UAE tax framework is evolving; later changes may affect the position. Speak with us for advice on your specific circumstances.