What reports are UAE companies required to submit to comply with corporate tax regulations?

Following the implementation of Corporate Tax in 2023−2024, companies in the UAE will be required to comply with several key reports and obligations:

Registration in the Corporate Tax Portal (FTA).
All companies — both mainland and free zone — must register, regardless of turnover.

Annual corporate tax return (CT Return).
Submitted within 9 months of the end of the financial year. Includes calculation of the tax base, adjustments, free zone incentives (QFZP), and supporting documents.

Financial statements (IFRS).
IFRS reporting is used for CT. Companies are required to retain data for at least 5 years.

Supporting documentation.
Bank reconciliations, primary documents, contracts, invoices, asset reports, payroll — everything that supports tax calculations.

Transfer pricing (if applicable).
For groups — Master File, Local File, disclosure form.

ESR Notification / ESR Report (if applicable).
For holding, distribution, headquarters, IP, etc.

Xcella provides full-cycle CT services, from registration to annual declarations, and helps prepare financial statements and supporting documents to ensure companies avoid the risk of fines.