UAE Corporate Tax: Businesses urged to file 2025 returns before September 30

UAE businesses have been instructed to submit their 2025 Corporate Tax returns before September 30 to avoid administrative penalties, according to the Federal Tax Authority (FTA). The warning was made during the Tax Agents Forum 2026, where the authority also shared essential deadlines for the UAE’s Electronic Invoicing System. Abdulaziz Al Mulla, FTA Director General, called on Tax Agents to assist businesses in meeting their Corporate Tax responsibilities by submitting returns and paying any due amounts within the stipulated deadlines.

The forum discussed recent changes regarding Corporate Tax, Value Added Tax (VAT), Excise Tax, and electronic invoicing.

Businesses generating Dh50 million or more in revenue and subject to the Electronic Invoicing System must appoint an Accredited Service Provider by October 30, 2026, and implement the system from January 1, 2027. Those with revenue below Dh50 million are required to appoint an Accredited Service Provider by March 31, 2027, and implement e-invoicing by July 1, 2027.

Al Mulla emphasized the role of Tax Agents in guiding businesses on the requirements, different implementation phases, and deadlines. The FTA aims to enhance communication with Tax Agents to ensure they stay informed about the latest tax developments and legislation. The forum also addressed Tax Agents' responsibilities in helping businesses comprehend the UAE's tax system and meet their obligations, particularly for Pillar Two rules.