In 2026, UAE tax compliance has transitioned from “implementation” to “strict enforcement and digital integration.” With major legislative updates under Federal Decree-Laws No. 16 and 17 of 2025 now in full effect, businesses must shift from basic filing to data-driven tax management.
At Risians Accounting & Tax Consultancy, we have re-engineered our solutions to align with the 2026 “Five-Year Rule” and the upcoming Mandatory E-Invoicing Framework. We remove the stress of regulatory obligations, allowing your business to operate with confidence in a high-scrutiny environment.
The "grace period" for UAE tax is over. The Federal Tax Authority (FTA) now utilizes advanced AI-driven analytics to cross-reference VAT returns, corporate tax filings, and customs data.
We offer a "defense-first" approach, ensuring your documentation is audit-ready before it is ever submitted.
While ESR reporting has been simplified for new entities, the FTA is currently conducting high-volume audits for the 2019–2023 periods. We provide expert defense and documentation support for legacy ESR filings.
| Milestone | Deadline | Action Required |
| CT Registration (Individuals) | March 31, 2026 | For freelancers with >AED 1M turnover in 2025. |
| New Penalty Regime | April 14, 2026 | Transition to the 14% annual interest model for late payments. |
| E-Invoicing Pilot | July 1, 2026 | System integration with Accredited Service Providers (ASPs). |
| Dec Year-End CT Filing | Sept 30, 2026 | Final submission of the first corporate tax return. |
A fragmented approach to tax is the leading cause of FTA audits. We use a circular, end-to-end framework that treats VAT, corporate tax, and excise tax as a single, unified financial ecosystem.
The FTA's risk-based audit selection now targets specific discrepancies. We focus on these high-impact areas to protect your operational standing:
As a leading auditing firm in Dubai, Risians provides the "Clean-File Guarantee." We don't just file your returns; we perform a pre-audit stress test to identify red flags before the FTA does.
| Milestone | Deadline | Action Required |
| CT Registration (Freelancers) | March 31, 2026 | For individuals with 2025 turnover > AED 1M. |
| New 14% Interest Regime | April 14, 2026 | Shift to monthly interest on late tax payments. |
| E-Invoicing Pilot Launch | July 1, 2026 | Voluntary system integration for B2B transactions. |
| Standard CT Filing (Dec YE) | Sept 30, 2026 | First mandatory corporate tax return & payment. |
| VAT Refund Amnesty End | Dec 31, 2026 | Final day to claim credits older than 5 years. |
In the 2026 tax landscape, the Federal Tax Authority (FTA) has moved from a "punitive" model to a "corrective" one. Under Cabinet Decision No. 129 of 2025, the cost of making a mistake is significantly lower if you disclose it voluntarily before an audit notice is issued.
Under Article 54(bis) of the amended VAT Law, the FTA can now deny your input tax recovery if any part of your supply chain is linked to evasion—even if you were unaware of it.
Many businesses set up their tax processes in 2023 or 2024 and haven't updated them since. In 2026, several "hidden" risks can derail your financial stability:
One of the most significant 2026 developments is the introduction of the Research and Development (R&D) Tax Credit. Under the new incentives framework, the UAE government now offers an expenditure-based credit to foster a knowledge-based economy.
The 2026 amendments to the Tax Procedures Law have introduced a more pragmatic way to handle minor errors.
At Risians, we don't just wait for an audit; we prepare for one every single month. Our Voluntary Disclosure (VD) Support is designed to protect your cash flow from the heavy 15%–50% penalties associated with audit discoveries.
The complexity of the 2026 tax landscape—specifically the expiration of old VAT credits and the start of corporate tax payments—requires a proactive partner.
Risians Accounting & Tax Consultancy facilitates the seamless acquisition of Tax Registration Certificates, serving as the official verification of your business’s legal standing within the UAE tax framework. Obtaining a Tax Registration Number (TRN) is a mandatory milestone for all taxable entities to ensure compliance with Federal Tax Authority (FTA) laws. Our dedicated team manages the end-to-end registration process, from meticulous document preparation to navigating the EmaraTax portal, ensuring that your business avoids the AED 20,000 late-registration penalties. By securing these essential credentials, we provide your organization with the legal identity required to issue tax-compliant invoices, claim eligible VAT refunds, and build high-level credibility with banks, customs authorities, and international partners.
Risians Accounting & Tax Consultancy offers authorized tax agent services that act as a professional bridge and legal shield between your business and the Federal Tax Authority. In a 2026 landscape defined by AI-driven “Smart Audits” and strict enforcement, our FTA-registered tax agents provide the technical expertise necessary to represent your interests and safeguard your operations. We take full responsibility for accurate periodic filings, technical reconsiderations, and representation during audits to eliminate the risk of the 14% annual interest regime. By combining deep regulatory knowledge with proactive compliance monitoring, we mitigate financial risks and optimize tax positions, allowing business leaders to focus on growth while maintaining complete transparency and audit readiness in an evolving regulatory environment.
Effective January 1, 2026, a strict statute of limitations applies to all tax credits. Businesses now have exactly five years from the end of a tax period to request a refund or offset a credit. If you do not claim the balance within this window, the credit is legally forfeited.
Yes, but it is a one-time opportunity. If your credit balance was incurred between 2018 and 2020, you must submit your refund request by December 31, 2026. After this date, these legacy credits become permanently time-barred under the new transitional rules.
For companies on a standard January–December financial year, the first mandatory corporate tax return and payment must be submitted by September 30, 2026. Missing this deadline triggers an immediate penalty of AED 500 per month.
If you are a "natural person" (individual/freelancer) and your 2025 turnover exceeded AED 1 million, you must register for corporate tax by March 31, 2026. This registration is mandatory even if your taxable profit falls below the AED 375,000 threshold.
Effective April 14, 2026, the UAE has replaced the compounding penalty system with a non-compounding interest model. Late payments now accrue a flat 14% annual interest rate, calculated monthly on the outstanding amount.
No. As of January 1, 2026, the requirement for self-invoicing on the import of services and goods has been removed to simplify administrative duties. However, you must still maintain valid supporting documents (e.g., vendor invoices and customs declarations) in your records.
The Electronic Invoicing System (EIS) begins on July 1, 2026.
If your business undergoes a change—such as a new trade license activity, a change in address, or a shift in ownership—you must update your details on the EmaraTax portal within 20 business days. Failure to do so results in an AED 1,000 penalty for the first violation.
Yes. Small Business Relief is available for tax periods ending on or before December 31, 2026. If your revenue is below AED 3 million, you can elect for SBR to be treated as having no taxable income for that period.
The legal requirement remains 7 years. This applies to all physical and digital records, including invoices, bank statements, and corporate tax calculations. Given the FTA's enhanced AI audit powers, maintaining machine-readable digital archives is now considered best practice.
