What documents are needed to file a corporate tax return?
IFRS financial statements (audited above AED 50m revenue or for QFZP claims), a tax computation, transfer pricing disclosures where applicable, and evidence for any elections made.
Filing Documents
Corporate Tax Return Documents: What UAE Filing Actually Requires
The corporate tax return is a summary of a file you must already possess: financial statements, a tax computation, transfer pricing disclosures where thresholds are met, and the evidence behind every election. The FTA sees the summary now — and can demand the file for years.
- Filing pack assembled to FTA standards
- Financial statement requirements clarified for your size
- Transfer pricing disclosures scoped correctly
- 7-year archive structured and retrievable
Dubai-based, FTA-aware corporate tax filing support for UAE businesses.
Quick Answer
To file you need: financial statements prepared under IFRS (audited where revenue exceeds AED 50 million or QFZP status is claimed; IFRS for SMEs available below AED 50m), a tax computation bridging accounting profit to taxable income, transfer pricing disclosure schedules where related-party thresholds are met, and documentation for any election — small business relief, tax group, participation exemption. Records must be retained for seven years after the period ends.
IFRSRequired accounting framework
AED 50mRevenue forcing audited statements
7 yearsRecord retention after the period
TP formsDisclosures above related-party thresholds
Financial Statements: Which Standard, Which Assurance
Every return rests on financial statements. IFRS is the default framework, with IFRS for SMEs permitted below AED 50 million revenue. Audit becomes mandatory above AED 50 million — and for any free zone entity claiming QFZP status, regardless of size. Cash-basis accounting is available only to the smallest businesses within FTA thresholds.
- IFRS full or IFRS for SMEs (below AED 50m revenue)
- Audit mandatory: revenue above AED 50m or QFZP claim
- Statements must cover the exact tax period filed
- First periods: opening balance sheet positions matter for later years
The Computation and Disclosure Layer
Between the accounts and the return sits the working layer the FTA actually tests: the adjustment-by-adjustment computation, transfer pricing disclosure forms for related-party dealings above the thresholds, and — for larger groups — master file and local file documentation prepared and held, ready for a 30-day production request.
- Tax computation: profit → adjustments → taxable income → tax
- TP disclosure form with the return where thresholds are met
- Master/local files held by qualifying groups (produced on request)
- Election evidence: SBR revenue proof, participation holdings, group structures
Seven Years of Retrievability
Retention means retrievability, not existence. Seven years after each period ends, the FTA can still demand the ledger detail behind a line in your return — long after staff, systems and offices have changed. The archive that survives is digital, indexed by period, and includes the computation pack alongside the raw records.
- 1Close the period: statements, computation, return filed
- 2Archive the full pack digitally, indexed by tax period
- 3Include contracts and TP analyses relied upon
- 4Test retrieval annually — an archive you can't open doesn't exist
Corporate Tax Return Documents UAE FAQs
Does a small company need an audit to file?
Not below AED 50 million revenue unless claiming QFZP status — but proper IFRS-based statements are still required as the return's foundation.
What are the transfer pricing disclosure requirements?
Related-party transactions above FTA thresholds require a disclosure form with the return; larger groups must also maintain master and local files for production on request.
How long must corporate tax records be kept?
Seven years from the end of the relevant tax period — covering statements, computations, ledgers and the documents behind elections.
Can I file from management accounts?
The return must rest on financial statements prepared under the required framework — management accounts alone don't meet the standard.
Is Your Filing File Actually Complete?
The return takes an hour; the file behind it takes months. We will build both — statements, computation, disclosures and the archive — to FTA standard.
