11 July 2026 · ESR Period
Legacy ESR Filings for 2019–2022
The discontinuation applies only from financial year 2023. For the 2019–2022 ESR Period, the original Economic Substance Regulations still apply: any notifications, reports and assessments for those years remain valid, disputes can still run, and you should keep the supporting substance evidence in case the regulator reviews them.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
The original period is untouched
Discontinuation does not rewrite the past.
- 2019–2022 notifications and reports stay valid.
- Regulator assessments for those years still stand.
- Appeals and disputes can continue.
- Retain the substance evidence you relied on.
Close the old period cleanly
Tidy legacy ESR before you archive it.
- Confirm every required year was filed.
- Resolve any outstanding assessment.
- Separate cancelled post-2022 penalties from live 2019–22 ones.
- Document the closure for your records.
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Frequently Asked Questions
For businesses with ESR history before 2023.
Are my old ESR filings cancelled too?
No. Only obligations and penalties for financial years from 2023 are affected. The 2019–2022 filings remain valid.
How long should I keep ESR records?
Keep the 2019–2022 evidence in line with your general record-retention obligations, as the regulator can still review those years.
Can I still appeal a 2019–2022 penalty?
Yes, disputes for the legacy ESR Period can still run through the normal channels.
Can Exiloz close out my legacy ESR?
Yes. We confirm your 2019–2022 filings are complete and help resolve any open matter.
Close your legacy ESR cleanly
Exiloz confirms your 2019–2022 ESR is complete and resolves anything still open.