ETaxFlow Blog — Tax Accuracy Review Checklist
For UAE VAT / Corporate Tax professional review · June 2026 · Three new blog posts
This checklist covers every factual claim in the three new ETaxFlow blog posts published June 2026. The reviewer should tick each claim as Confirmed, mark it Needs edit with a correction, or mark Uncertain if further FTA guidance should be sought before publishing. Please return with any corrections noted in the right-hand column.
Critical rule: UAE VAT real estate and corporate tax rules are subject to ongoing FTA guidance and ministerial decisions. Do not publish if any claim is marked "Needs edit" — return for correction first.
Post 1 — VAT on Commercial Property UAE
URL: etaxflow.com/blog/vat-on-commercial-property-uae.html | FTA reference: Federal Decree-Law No. 8 of 2017 (UAE VAT Law), Cabinet Decision No. 52 of 2017 (Executive Regulations)
VAT treatment — property types
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | Commercial property rental (offices, retail, warehouses, showrooms) is standard-rated at 5% VAT | Art. 42 UAE VAT Law; Cabinet Dec. 52, Sch. 3 | |
| ☐ | Residential property rental (any lease term) is exempt from VAT | Art. 42 UAE VAT Law; Schedule 3 – exempt supplies | |
| ☐ | Sale of commercial property is standard-rated at 5% | Art. 42 UAE VAT Law | |
| ☐ | First sale of a newly completed residential building is zero-rated (0%) — developer can reclaim input tax on construction | Art. 45(3) UAE VAT Law | |
| ☐ | Subsequent sales of residential property are exempt | Schedule 3 UAE VAT Law | |
| ☐ | Bare land — sale or rental — is exempt regardless of intended use, zoning, or infrastructure | Schedule 3 UAE VAT Law | |
| ☐ | Hotel accommodation is taxable at 5% (plus any tourism/municipality fees) | Art. 42 UAE VAT Law; FTA VAT Guide on Real Estate | |
| ☐ | Short-term holiday rental / Airbnb is taxable at 5% | FTA VAT Guide on Real Estate | |
| ☐ | Commercial property service charges are generally taxable at 5%; residential service charges may differ depending on nature of services | FTA VAT Guide on Real Estate — check latest guidance | |
Registration threshold and obligations
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | Mandatory VAT registration threshold is AED 375,000 annual taxable supplies | Art. 17 UAE VAT Law | |
| ☐ | A landlord must register for VAT within 30 days of crossing the threshold — failure is a penalty offence | Art. 17 + Cabinet Dec. 40 of 2017 (penalties) | |
| ☐ | Unregistered landlord cannot charge VAT on commercial rent | Art. 48 UAE VAT Law | |
Input tax and VAT 201 return boxes
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | Landlord reports commercial rent in Box 1 of the VAT 201 return | FTA VAT 201 Return Guide | |
| ☐ | Tenant claims input tax in Box 10 of the VAT 201 return | FTA VAT 201 Return Guide | |
| ☐ | Tenant must hold a valid UAE tax invoice showing landlord's TRN to reclaim input tax | Art. 55 UAE VAT Law | |
| ☐ | Businesses with mixed taxable and exempt supplies must apply partial exemption — only the portion attributable to taxable activities is recoverable | Art. 54–57 UAE VAT Law; Cabinet Dec. 52, Arts. 52–55 | |
Capital assets scheme
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | Commercial property is a capital asset; if use changes within 10 years of acquisition, a capital assets adjustment may be required | Cabinet Dec. 52, Arts. 57–62 (Capital Assets Scheme) | |
Designated zones
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | Designated zones (not all free zones) have special VAT treatment; property services within a designated zone to another person in the same zone may be outside scope in some circumstances | Cabinet Dec. 52, Art. 51; FTA Designated Zone Guide | |
Post 2 — UAE Corporate Tax Small Business Relief
URL: etaxflow.com/blog/uae-corporate-tax-small-business-relief.html | FTA reference: Federal Decree-Law No. 47 of 2022 (UAE CT Law); Ministerial Decision No. 73 of 2023 (Small Business Relief)
SBR eligibility and threshold
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | SBR allows qualifying businesses to be treated as having zero taxable income (pay 0% CT) | Art. 21 UAE CT Law; Min. Dec. 73 of 2023 | |
| ☐ | Revenue threshold is AED 3,000,000 for tax periods ending on or before 31 December 2026 | Min. Dec. 73 of 2023, Art. 3 | |
| ☐ | Revenue for SBR = all income from all sources (trading, rental, interest, dividends, gains, management fees, other) — not limited to trading turnover | Min. Dec. 73 of 2023, Art. 2 | |
| ☐ | VAT collected from customers is not included in SBR revenue | Min. Dec. 73 of 2023 (VAT is not income of the business) | |
| ☐ | SBR is assessed on total revenue for the full tax period — if revenue exceeds AED 3M at year end, SBR is unavailable regardless of when threshold was crossed | Min. Dec. 73 of 2023 | |
Exclusions from SBR
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | Qualifying Free Zone Persons (QFZPs) already benefiting from 0% rate on qualifying income cannot elect for SBR (mutually exclusive) | Min. Dec. 73 of 2023, Art. 4(b) | |
| ☐ | Members of large MNE groups with global consolidated revenues exceeding EUR 750 million (Pillar Two threshold) cannot elect for SBR | Min. Dec. 73 of 2023, Art. 4(c) | |
| ☐ | Free zone company not qualifying as QFZP with revenue below AED 3M can elect for SBR | Min. Dec. 73 of 2023 | |
SBR reduced compliance obligations
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | Under SBR, businesses have simplified transfer pricing and record-keeping obligations, and do not need to calculate taxable income adjustments or interest limitation rules | Min. Dec. 73 of 2023, Art. 5 | |
| ☐ | SBR removes the CT payment obligation but not the filing obligation — a CT return must still be filed and the SBR election made within it | Art. 53 UAE CT Law; FTA guidance | |
| ☐ | Late filing penalties apply even if zero CT is due under SBR | Cabinet Dec. 75 of 2023 (penalties) | |
Anti-fragmentation rules
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | UAE CT Law includes anti-fragmentation provisions — artificially splitting a business to stay below AED 3M threshold is treated as a tax avoidance arrangement | Min. Dec. 73 of 2023, Art. 6 | |
| ☐ | FTA can aggregate revenues of related parties where artificial separation exists | Min. Dec. 73 of 2023, Art. 6 | |
| ☐ | Genuine separate businesses with arm's-length commercial reasons for separation are not affected by anti-fragmentation rules | Min. Dec. 73 of 2023, Art. 6 | |
Individual business owners
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | UAE-resident individual conducting a licensed business activity earning over AED 1 million from UAE sources must register for CT | Art. 11(6) UAE CT Law; Cabinet Dec. 49 of 2023 | |
| ☐ | Investment income of individuals not conducted through a licence is outside the scope of CT entirely | Art. 11(6) UAE CT Law | |
Worked example
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | Example: Revenue AED 2,100,000 + bank interest AED 45,000 + commercial rental AED 180,000 = AED 2,325,000 total revenue. Profit AED 620,000. Under SBR: zero CT due. Without SBR: first AED 375,000 at 0%, remaining AED 245,000 at 9% = AED 22,050 CT. | Arithmetic check; CT rates per Art. 3 UAE CT Law | |
Post 3 — UAE Corporate Tax Return Deadline
URL: etaxflow.com/blog/uae-corporate-tax-return-deadline.html | FTA reference: Federal Decree-Law No. 47 of 2022 (UAE CT Law); Cabinet Decision No. 75 of 2023 (admin penalties)
Filing deadline — core rule
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | CT return must be filed and CT payment made within 9 calendar months of the financial year end | Art. 53 UAE CT Law | |
| ☐ | 31 Dec FYE → deadline 30 Sep of following year | Art. 53 UAE CT Law | |
| ☐ | 31 Mar FYE → deadline 31 Dec of same year | Art. 53 UAE CT Law | |
| ☐ | 30 Jun FYE → deadline 31 Mar of following year | Art. 53 UAE CT Law | |
| ☐ | 30 Sep FYE → deadline 30 Jun of following year | Art. 53 UAE CT Law | |
| ☐ | There is no general extension mechanism for UAE CT filing deadlines; FTA may grant extensions in exceptional circumstances at its discretion | FTA guidance / EmaraTax portal | |
CT registration deadline
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | CT registration deadlines are staggered by entity type and licence issue date per Cabinet Decision No. 75 of 2023 | Cabinet Dec. 75 of 2023 | |
| ☐ | Businesses incorporated after 1 March 2024 generally must register within 3 months of incorporation | FTA EmaraTax portal / Cabinet Dec. 75 of 2023 — confirm exact rule | |
| ☐ | Late CT registration penalty: AED 10,000 (one-time) | Cabinet Dec. 75 of 2023, Schedule | |
Penalties for late filing and payment
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | Late CT return filing: AED 500/month for first 12 months; AED 1,000/month thereafter | Cabinet Dec. 75 of 2023, Schedule | |
| ☐ | Late CT payment: 14% per annum on unpaid CT, accruing monthly from the day after the deadline | Cabinet Dec. 75 of 2023 | |
| ☐ | Failure to maintain accounting records: AED 10,000 first offence; AED 20,000 repeat | Cabinet Dec. 75 of 2023, Schedule | |
| ☐ | Incorrect CT return discovered by FTA: 50% of underpaid tax + fixed administrative penalty | Cabinet Dec. 75 of 2023 — confirm exact percentage | |
| ☐ | Voluntary disclosure (before FTA audit): significantly reduced — typically 1–5% of underpaid tax | Cabinet Dec. 75 of 2023 — confirm current voluntary disclosure penalty bands | |
Financial statement and audit requirements
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | Businesses with revenue exceeding AED 50 million must have financial statements audited by a UAE-registered auditor | Min. Dec. 82 of 2023 (Accounting Standards) | |
| ☐ | Businesses below AED 50M may use reviewed or compiled financials (but still must prepare IFRS-compliant statements) | Min. Dec. 82 of 2023 | |
| ☐ | Acceptable accounting standards: IFRS or IFRS for SMEs | Min. Dec. 82 of 2023 | |
| ☐ | Records must be retained for at least 7 years | Art. 56 UAE CT Law | |
Transfer pricing thresholds
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | Transfer pricing Disclosure Form required if aggregate related party transactions exceed AED 40 million | Min. Dec. 97 of 2023 (Transfer Pricing) — confirm threshold | |
| ☐ | Full Local File + Master File required if aggregate related party transactions exceed AED 200 million | Min. Dec. 97 of 2023 — confirm threshold | |
Tax loss carry-forward
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | CT losses can be carried forward; deduction limited to 75% of taxable income in any given period | Art. 37–38 UAE CT Law | |
CT rates (referenced across posts)
| ✓/✗ | Claim in the article | FTA source / notes | Reviewer verdict |
|---|
| ☐ | Standard CT rate: 0% on first AED 375,000 of taxable income; 9% on the balance | Art. 3 UAE CT Law | |
| ☐ | QFZP qualifying income taxed at 0%; non-qualifying income at standard rates | Art. 3 + Art. 18 UAE CT Law | |
General Review Instructions
Please also confirm the following general points:
| ✓/✗ | Item | Notes |
|---|
| ☐ | Each post includes a visible disclaimer advising readers to verify with the FTA or a licensed UAE tax advisor | Already present as info callout at the top of each post |
| ☐ | No specific advice is given to a named individual or company | Posts use general guidance language throughout |
| ☐ | SBR date ("on or before 31 December 2026") is flagged as subject to future ministerial decisions | Mentioned in the SBR post — confirm wording is adequate |
| ☐ | Penalty figures and TP thresholds cited should be verified against the most recent versions of Cabinet Decision 75 of 2023 and Ministerial Decision 97 of 2023, as these may have been updated | Priority check items |
Reviewer name: Date reviewed:
Overall verdict: ☐ Approved as-is ☐ Approved with minor corrections noted above ☐ Do not publish — corrections required
Pre-Filing Compliance & Tax Audit Readiness Reference
Use this reference table alongside the checklist above. Match each review area to its verification step and required documentation before submitting any FTA return.
| Review Target |
Core Verification Step |
Required Documentation |
| Supplier Validation | Match all vendor details against active FTA TRN database | Invoices with correct TRNs, supplier name, and VAT amount |
| Regional Sales | Confirm income is split across correct emirates for VAT 201 boxes | Address-mapped client records and delivery locations |
| Disallowed Items | Isolate personal expenses, fines, and penalties from CT deductions | Adjusted ledger accounts with CT add-back schedule |
| WPS Alignments | Verify bank settlement transactions match SIF files exactly | Bank settlement receipts and MOHRE confirmation codes |
| EOSB Accruals | Confirm monthly gratuity accruals match employee service records | Employee contracts, start dates, and basic salary history |
| Record Retention | Confirm all records going back 7 years are archived and retrievable | Digital archive with document index by tax period |