Most UAE compliance penalties are not caused by disagreement with the rules. They are caused by a date nobody had written down. This is the recurring cycle a typical UAE company needs to track.
Monthly
- WPS salary payment. Salaries paid through the Wage Protection System via a SIF file submitted through your bank or approved exchange house. Delays can lead to suspension of work permit services.
- VAT return — only if the FTA assigned you monthly periods, generally where turnover exceeds AED 150 million. Due within 28 days of period end.
- Bank and accounts reconciliation. Not a legal deadline, but it is what makes the others painless.
Quarterly
- VAT return and payment for most businesses, due within 28 days of the end of the tax period. Nil returns are mandatory even with no activity.
Annually
- Corporate tax return and payment, due within nine months of your financial year end. A 31 December 2025 year-end means 30 September 2026.
- Trade licence renewal, on your licence anniversary.
- Audited financial statements where required — including revenue at or above AED 50 million and qualifying free zone persons, subject to conditions.
Rolling, by employee
- Residence visa, Emirates ID and passport expiry
- Labour card and work permit renewals
- End-of-service gratuity accrual, which builds continuously whether or not you track it
The penalties worth remembering
- VAT late filing: AED 1,000 first offence, AED 2,000 for a repeat within 24 months
- VAT late payment: 14% per annum under Cabinet Decision No. 129 of 2025, effective 14 April 2026
- Corporate tax late registration: AED 10,000
- Record retention: five years, and fifteen years for real estate
Making the calendar run itself
Every item above is either produced by, or reminded by, software you probably already need.
Zoho Books handles this — fTA-accredited accounting — VAT returns, e-invoicing and corporate tax ready. Try it free.
Zoho Payroll handles this — uAE payroll with WPS SIF files, gratuity and payslips — automated. Try it free.
Zoho People handles this — core HR done right — attendance, leave, appraisals and self-service. Try it free.
Related guides: filing a VAT return, corporate tax deadlines, generating a WPS SIF file and tracking visa expiry.
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This guide is general information, not tax or legal advice. Rules, deadlines and penalties are set by the FTA and MOHRE and change over time — always confirm current requirements on the official portals or with a registered tax agent before acting.