Running a UAE company means more than renewing the trade licence. As of October 2026, most companies need to keep their beneficial ownership (UBO) records up to date, file an annual corporate tax return, file VAT returns if registered, renew visas and immigration cards, and prepare for e-invoicing. Use this checklist to plan your year and avoid fines.
The annual checklist at a glance
| Task | When | Applies to |
|---|---|---|
| Trade licence renewal | Before expiry, usually yearly | All companies |
| Office lease or Ejari renewal | Before licence renewal | Mainland and many free zones |
| Immigration establishment card | Before expiry | Companies sponsoring visas |
| UBO and shareholder registers | Within 15 days of any change | Most mainland and free zone companies |
| Corporate tax return and payment | Within 9 months of year end | All taxable companies |
| VAT returns and payment | 28 days after each period | VAT-registered businesses |
| Employee visas and labour contracts | Before expiry | Employers |
| Payroll through WPS | Monthly | Mainland employers registered with MOHRE |
| E-invoicing readiness | Key dates in 2026 and 2027 | VAT-registered businesses |
1. Trade licence and premises
Licences are normally issued for a year. Renewal usually needs a valid lease (Ejari in Dubai mainland) and any activity approvals that have their own expiry. Late renewal can bring fines and may block immigration and banking services. Put the expiry date in your calendar with at least 30 days’ notice.
2. Beneficial ownership (UBO) records
Under Cabinet Decision No. 109 of 2023, most UAE companies must keep a register of beneficial owners and a register of partners or shareholders, and file the information with the registrar. A beneficial owner is generally an individual who owns or controls 25% or more of the company, or controls it in another way. When something changes, such as a share transfer or a new manager, the records must be updated within 15 days. Fines for breaches increase with repeat violations.
3. Corporate tax
- Register within three months of incorporation (AED 10,000 penalty if late).
- Keep accounting records and supporting documents for at least seven years.
- File the return and pay within nine months of your tax period end.
- Elect for Small Business Relief in the return if you qualify (revenue of AED 3 million or less, for periods ending on or before 31 December 2029).
- Prepare audited financial statements if you are a Qualifying Free Zone Person or your revenue is above AED 50 million.
Late returns attract AED 500 a month for the first 12 months, then AED 1,000 a month. See our tax page.
4. VAT
If you are VAT registered, returns are usually quarterly and due within 28 days after each period. From 14 April 2026, a late return costs AED 1,000 the first time and AED 2,000 for a repeat within 24 months, and unpaid tax attracts 14% a year, applied monthly. Check your turnover regularly: if you are not registered and pass AED 375,000 over 12 months, you must apply.
5. E-invoicing
The UAE’s e-invoicing system is being phased in. Under the current timetable, businesses with revenue of AED 50 million or more must appoint an accredited service provider by 30 October 2026 and go live on 1 January 2027. Businesses below AED 50 million must appoint a provider by 31 March 2027 and go live on 1 July 2027. Our article “UAE e-invoicing: key dates for 2026 and 2027” has more detail.
6. Visas, labour and payroll
- Renew the immigration establishment card and any MOHRE establishment records before they expire.
- Track every employee’s visa, Emirates ID and labour contract expiry.
- Pay salaries through the Wage Protection System (WPS) where required.
- Cancel visas promptly when staff leave, to avoid overstay fines and quota issues.
- Check that health insurance is renewed for staff and dependants where mandatory.
Our residency page explains visa renewals.
7. Other items to check
- Economic Substance Regulations: no longer require filings for financial years ending after 31 December 2022.
- Anti-money laundering: businesses in designated sectors (for example real estate, precious metals, accounting and corporate services) have extra registration and reporting duties.
- Bank KYC: banks ask for updated licences, UBO details and visas. Respond quickly to avoid account restrictions.
- Corporate documents: keep the Memorandum of Association, share certificates and board resolutions up to date.
Build your compliance calendar
- List every expiry date: licence, lease, establishment card, visas, insurance.
- Add tax dates: VAT periods, corporate tax return, e-invoicing milestones.
- Set reminders 30 to 60 days ahead.
- Assign one person to own each item.
- Review the calendar every quarter.
Warning signs you are falling behind
- Your bank asks for an updated licence or UBO details and you cannot provide them quickly.
- Government portals show blocks on your establishment card or new visa applications.
- You receive FTA notifications about missing returns.
- Nobody in the business knows the date of the next licence renewal.
If any of these sound familiar, a short compliance review can usually identify what needs fixing and in what order.
How Tajnes can help
Tajnes offers ongoing PRO and renewal support for mainland and free zone companies: licence renewals, visa renewals, UBO updates and coordination with qualified tax professionals. Fees are open-book, with government fees shown separately. See our offers, use the cost calculator or book a consultation.
Frequently asked questions
How often must a UAE trade licence be renewed?
Most licences are issued for one year and must be renewed before expiry. Some zones offer multi-year licences.
What is a UBO register?
A record of the individuals who ultimately own or control the company, generally at 25% or more. It must be updated within 15 days of any change.
Do I need to file a corporate tax return if I made no profit?
Yes. Taxable companies must file a return within nine months of the period end, even with no profit or with Small Business Relief.
Do I still need to file ESR reports?
No filings are required for financial years ending after 31 December 2022, as of October 2026.
Do all companies need audited accounts?
Not all. Audited statements are required for Qualifying Free Zone Persons and companies with revenue above AED 50 million, and some zones require them for renewal.
What happens if I miss my licence renewal?
Fines may apply and immigration, banking and other services can be blocked until the licence is renewed.
General information, not legal or tax advice. Rules and fees change and authorities make all final decisions. T&Cs apply.
