UAE compliance calendar

Personalised UAE compliance calendar: VAT return dates, corporate tax 9-month deadline, e-invoicing phases, WPS salary dates and GPSSA contributions.

VAT returns

VAT returns and payment are due 28 days after the end of each tax period (VAT Executive Regulation Art 64). The FTA assigns your periods: most businesses file quarterly on one of three staggers; some file monthly.

Corporate tax

The corporate tax return and payment are due within 9 months of the end of the financial year (Federal Decree-Law 47/2022 Arts 48 and 53). A December year end means 30 September of the following year.

E-invoicing

Revenue of AED 50m or more: appoint an accredited service provider by 30 October 2026 and go live on 1 January 2027. Revenue under AED 50m: appoint by 31 March 2027 and go live on 1 July 2027. Government entities: 1 October 2027 (Ministerial Decision 244/2025 as amended by MD 66/2026).

Payroll

From 1 June 2026 salaries for the previous month are due through WPS on the 1st of each month, with no grace period (Ministerial Resolution 340/2026). GPSSA pension contributions for UAE nationals are due by the 15th. Companies with 50 or more employees have Emiratisation targets on 30 June and 31 December.