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Documents Required for UAE Tax & Compliance Services
A clear checklist for every service we handle — VAT, Corporate Tax, audit, accounting, payroll, business setup and certifications. Gather these before you start and your submission moves without delays or FTA rejections.
Corporate TaxVATAudit & AssuranceAccounting & PayrollBusiness Setup & BankingAML, ICV & Certifications
Requirements vary by activity, emirate and free zone authority — and the FTA can request extra support during review. Send us your trade licence on WhatsApp and we will confirm the exact list for your business, free of charge.
Checklist
Corporate Tax
Corporate Tax Registration
- Valid Trade Licence copy (all licences if more than one)
- Passport & Emirates ID of every owner / partner
- MOA / AOA or Partnership Agreement showing ownership percentages
- Registered address with tenancy contract / Ejari
- Authorised signatory details and Power of Attorney
- Date of incorporation and financial year end
- Active email and UAE mobile number for the EmaraTax account
Corporate Tax Return Filing
- Corporate Tax registration certificate (CT TRN)
- Audited financial statements or final trial balance for the tax period
- General ledger and full-year bank statements
- Fixed asset register with depreciation schedule
- Related-party and connected-person transaction details
- Free zone qualifying income breakdown, if claiming QFZP status
- Supporting schedules for disallowables — entertainment, interest, provisions
- Prior year CT return, if this is not your first filing
Transfer Pricing Documentation
- Group structure chart and complete related-party list
- Intercompany agreements and contracts
- Financial statements of all related entities
- Transaction-wise details with the pricing policy applied
- Functional details — who performs which functions and bears which risks
- Existing benchmarking study or prior TP report
- Master File and Local File, if thresholds are met
- Group consolidated revenue figures for threshold testing
Excise Tax
- Trade Licence copy
- Product list with HS codes and designated retail selling prices
- Import and customs declaration documents
- Supplier purchase invoices
- Stock and inventory movement records
- Designated Zone registration details, if goods are stored in one
- Bank account IBAN letter
- Authorised signatory Emirates ID and Power of Attorney
Tax Agent & FTA Representation
- Trade Licence copy
- VAT and Corporate Tax registration certificates (TRNs)
- Most recent financial statements
- Full FTA correspondence — notice, penalty or audit letter
- Returns already filed for the periods in question
- Supporting records for the disputed transactions
- EmaraTax portal access or a signed Power of Attorney
- Authorised signatory Emirates ID
Checklist
VAT
VAT Registration
- Valid Trade Licence copy (all licences under the same owner)
- Passport & Emirates ID of owners, partners and the manager
- Memorandum of Association (MOA) or Partnership Agreement
- Registered business address, tenancy contract / Ejari and contact details
- Bank account details — IBAN letter in the company name
- Turnover evidence for the last 12 months — invoices, contracts or financials
- Expected turnover and expenses for the next 30 days (voluntary registration)
- Customs registration code, if you import or export
- Authorised signatory Emirates ID and Power of Attorney
VAT Return Filing
- Sales invoices issued during the tax period
- Purchase and expense invoices showing valid supplier TRNs
- Import and customs declarations for the period
- Bank statements covering the full period
- Credit notes and adjustments issued or received
- Zero-rated and exempt supply details with supporting evidence
- Previous VAT return and any FTA reconciliation
- Emirate-wise sales breakdown, for Box 1 reporting
VAT Refund Claim
- VAT return already filed for the refund period
- Export or zero-rated sales evidence
- Tax invoices supporting every input VAT amount claimed
- Bank account IBAN letter in the company name for the refund credit
- Customs export declarations, where applicable
- Import records and reverse-charge workings
- Reconciliation between the return and the accounting records
VAT Deregistration
- Reason for deregistration — ceased trading or turnover below threshold
- Final VAT return for the last active tax period
- Trade Licence, or licence cancellation certificate if closed
- Financial records showing turnover fell below AED 187,500
- Proof that all outstanding VAT liabilities and penalties are settled
- Board or shareholder resolution, where the company is closing
- Stock and asset disposal details at deregistration date
VAT Services — All-in-One
- Valid Trade Licence copy (all licences under the same owner)
- Passport and Emirates ID of owners, partners and the manager
- Memorandum of Association (MOA) or Partnership Agreement
- Registered address, tenancy contract / Ejari and contact details
- Bank account IBAN letter in the company name
- Turnover evidence for the last 12 months
- Sales and purchase invoices for the filing periods
- Customs registration code, if you import or export
- Authorised signatory Emirates ID and Power of Attorney
Checklist
Audit & Assurance
Audit & Assurance
- Trial balance and general ledger for the full financial year
- Bank statements and bank confirmation letters for all accounts
- Sales invoices and customer ageing report
- Purchase invoices and supplier ageing report
- Fixed asset register with additions and disposals
- Inventory count sheets at year end
- Payroll records, employee list and gratuity workings
- Trade Licence, MOA and shareholder details
- Loan agreements, leases and related-party contracts
- Prior year audited financial statements
External Audit
- Trial balance and general ledger for the full year
- Bank statements and bank confirmation letters
- Sales invoices and receivables ageing
- Purchase invoices and payables ageing
- Fixed asset register with additions and disposals
- Inventory count sheets at year end
- Payroll records and end-of-service workings
- Trade Licence, MOA and shareholder details
- Loan agreements and related-party contracts
- Prior year audited financial statements
Statutory Audit
- Trial balance and general ledger for the full year
- Bank statements and confirmation letters for all accounts
- Sales and purchase invoices with ageing reports
- Trade Licence, MOA and shareholder register
- Fixed asset register with depreciation schedule
- Inventory count sheets at year end
- Payroll records and gratuity provision workings
- Related-party transaction details
- Prior year audited financial statements
Internal Audit
- Process documentation and internal policies
- Organisation chart and approval / authority matrix
- Trial balance and relevant ledgers
- Sample transaction records for testing
- Previous internal audit reports and management responses
- Access to the accounting and ERP systems
- Key contracts, SOPs and risk register, if maintained
Liquidation Audit Report
- Trade Licence and establishment card
- Shareholder resolution approving liquidation
- Final trial balance up to the closure date
- Bank statements up to account closure
- Proof that all liabilities and employee dues are settled
- Asset disposal and write-off records
- Last audited financial statements
- VAT and Corporate Tax deregistration status
Forensic Audit
- Bank statements covering the full period under review
- General ledger and trial balance for the period
- Contracts and agreements relevant to the matter
- Correspondence relating to the suspected issue
- Access to the accounting system for the review period
- Approval and authorisation records for the transactions in question
- Employee roles and delegation of authority matrix
- Any internal or external reports already prepared
RERA Audit
- Escrow / trust account bank statements for the full year
- Developer or broker licence copy
- Service charge budget and collection records (OA audits)
- General ledger for the audit period
- Sales and purchase agreements for units sold
- Construction cost invoices and payment certificates
- Prior year RERA audit report, if available
Checklist
Accounting & Payroll
Bookkeeping & Accounting
- Monthly bank statements for every company account
- Sales invoices issued during the period
- Purchase invoices, expense bills and receipts
- Petty cash records and staff reimbursements
- Loan, lease and finance agreements
- Payroll summary or WPS reports
- Previous accounting records or access to your current software
- Trade Licence and VAT TRN certificate
Payroll & WPS
- Employee list with Emirates ID and labour card numbers
- Employment contracts and offer letters
- Salary structure — basic, allowances and deductions
- Employee bank details and WPS agent information
- Attendance, overtime and leave records
- Gratuity and end-of-service calculations for leavers
- Company MOL / establishment card details
- Previous month's payroll register, if switching provider
Accounting Software Setup
- Trade Licence copy — used to configure compliant tax invoices
- VAT TRN certificate
- Product or service list with selling prices and VAT treatment
- Customer master list with TRNs where applicable
- Supplier master list
- Opening balances or stock count, if migrating from another system
- Chart of accounts currently in use, if any
- Bank account details for reconciliation setup
Checklist
Business Setup & Banking
Business Setup — Mainland / Free Zone
- Passport copies of all shareholders, valid at least 6 months
- Passport-size photographs with white background
- Three proposed trade name options
- Detailed list of intended business activities
- Emirates ID and visa copy, if already a UAE resident
- NOC from the current sponsor, where applicable
- Proof of residential address
- Educational certificates, for professional licence activities
- Corporate documents and board resolution, for corporate shareholders
Company Setup & Liquidation
- Trade Licence and establishment card
- Shareholder resolution approving setup or liquidation
- Passport, Emirates ID and visa copies of all shareholders
- MOA / AOA and any amendments
- Final audited accounts or liquidation audit report (liquidation)
- Bank account closure letter (liquidation)
- Clearance certificates — immigration, labour, utilities, telecom
- VAT and Corporate Tax deregistration confirmation
Business Bank Account
- Trade Licence and incorporation documents
- Passport, Emirates ID and visa copies of all signatories
- MOA / AOA and share certificates
- Company profile or short business plan
- Office tenancy contract / Ejari
- Proof of source of funds
- Expected monthly transaction volumes and counterparties
- Personal bank statements of shareholders (last 6 months)
- Existing client or supplier contracts, if available
Checklist
AML, ICV & Certifications
goAML / AML Compliance
- Trade Licence copy
- Emirates ID and passport of the owner and the appointed compliance officer
- Business activity description and customer profile
- Ultimate Beneficial Owner (UBO) declaration
- Existing AML policy and risk assessment, if any
- Recent transaction records for risk profiling
- Registered email and mobile number for the goAML account
- Authorised signatory details and Power of Attorney
ICV & TRC Certification
- Trade Licence and MOA
- Audited financial statements — not older than 2 years for ICV
- Emirates ID and passport of owners
- Emiratisation and payroll data with WPS reports (ICV)
- Fixed asset register and investment details (ICV)
- Local supplier and purchase breakdown (ICV)
- Bank statements for the last 6–12 months (TRC)
- Tenancy contract / Ejari (TRC)
- Immigration report of residency, for individual TRC applications
- Existing tax registration certificates, where held
FAQs
Documents Required — Frequently Asked Questions
What documents are required for VAT registration in the UAE?
A valid trade licence, passport and Emirates ID of the owners and manager, MOA, registered address with tenancy contract, a bank IBAN letter in the company name, and turnover evidence for the last 12 months. Importers and exporters also need their customs registration code.
What documents are needed for Corporate Tax registration and filing?
Registration needs the trade licence, owner passports and Emirates IDs, MOA or AOA, registered address and authorised signatory details. Filing additionally needs financial statements or a trial balance, general ledger, bank statements, fixed asset register and related-party transaction details.
Are VAT and Corporate Tax documents the same?
No. VAT registration focuses on turnover evidence and trade activity, while Corporate Tax focuses on financial statements, ownership structure and related-party transactions. Both start with the trade licence and owner identification documents.
What documents does an audit require?
A full-year trial balance and general ledger, bank statements with confirmation letters, sales and purchase invoices, fixed asset register, inventory counts, payroll records, and the prior year audited financial statements.
In what format should documents be shared?
Clear PDF or image scans are fine. Trade licences, Emirates IDs and passports must be valid and fully readable, and accounting records are best shared in Excel where available.
What if some documents are missing?
Send what you have. We review the file, confirm exactly what is still needed, and can help reconstruct records such as ledgers or financial statements before submission.
Not sure which documents apply to you?
Send your trade licence on WhatsApp — we reply with a checklist built for your business and a fixed-fee quote.