13 July 2026 · Groups & Zones
Audits for Tax Groups & Free Zones
Ministerial Decision 84 of 2025 requires every Qualifying Free Zone Person to maintain audited financial statements regardless of revenue, and every Tax Group to prepare audited special-purpose financial statements. This removed the earlier rule under which a tax group only needed an audit if consolidated revenue exceeded AED 50 million — so size no longer matters for these two categories.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Every QFZP is audited
The 0% rate comes with an audit.
- Audited financials required regardless of revenue.
- Supports the qualifying-income analysis.
- Often also needed for licence renewal.
- Aligns substance and 0% claims.
Audited special-purpose statements
Groups can no longer avoid an audit on size.
- Every tax group must prepare audited SPFS.
- The old AED 50m consolidated carve-out is gone.
- Statements cover the group as a single taxable person.
- Members' accounts feed the group audit.
Related guides
Frequently Asked Questions
For grouped and free-zone structures.
Does a small QFZP really need an audit?
Yes. Every Qualifying Free Zone Person must maintain audited financial statements regardless of how small it is.
Do tax groups still avoid audit under AED 50m?
No. MD 84 of 2025 removed that carve-out; all tax groups now prepare audited special-purpose statements.
What are special-purpose financial statements?
Audited statements prepared for the tax group as a single taxable person, drawing on the members' accounts.
Can Exiloz manage a group audit?
Yes. We prepare the group's special-purpose statements and coordinate the audit.
Audit your group or free-zone entity
Exiloz prepares audited statements for QFZPs and tax groups that stand up to review.