When do UAE enterprises need to conduct audits?

Time: 2026-08-14

Author: Zhuo Xin

Source: Zhuo Xin

IntroductionThe timing for UAE enterprises to conduct audits primarily depends on the company's registration type and fiscal year. Below are the specific scenarios: UAE local enterprises: Within 3 months of the company's establishment, the enterprise must submit tax registration. Within 3 months after the end of each fiscal year, the enterprise must submit a tax audit. Non-resident legal entities: For non-resident legal entities before March 1, 2024, if they have a permanent establishment in the UAE, they must submit a tax audit application within 9 months of the permanent establishment's existence. For non-resident legal entities with nexus in the UAE, they must submit a tax audit application within 3 months from the effective date of the decision. For non-resident legal entities on or after March 1, 2024, if they have a permanent establishment in the UAE, they must submit a tax audit application within 6 months of the permanent establishment's existence. For non-resident legal entities with nexus in the UAE, they must also submit a tax audit application within 3 months from the effective date of the decision.

The timing for UAE enterprises to conduct audits primarily depends on the company's registration type and fiscal year. Below are the specific scenarios:

1. UAE local enterprises: Within 3 months of the company's establishment, the enterprise must submit tax registration. Within 3 months after the end of each fiscal year, the enterprise must submit a tax audit.

2. Non-resident legal entities: For non-resident legal entities before March 1, 2024, if they have a permanent establishment in the UAE, they must submit a tax audit application within 9 months of the permanent establishment's existence. For non-resident legal entities with nexus in the UAE, they must submit a tax audit application within 3 months from the effective date of the decision.

For non-resident legal entities on or after March 1, 2024, if they have a permanent establishment in the UAE, they must submit a tax audit application within 6 months of the permanent establishment's existence. For non-resident legal entities with nexus in the UAE, they must also submit a tax audit application within 3 months from the effective date of the decision.

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UAE