Checklist: Documents Needed for Your First UAE Tax Return - 2025 Complete Guide

Essential Documents for UAE Corporate Tax Filing | Required Paperwork for EmaraTax Portal

With the September 30, 2025 deadline approaching fast, knowing exactly what documents for UAE corporate tax filing you need is critical. Whether you're claiming Small Business Relief (SBR) or filing a standard return, this comprehensive checklist covers all tax filing requirements UAE businesses must meet. Save time, avoid penalties, and ensure compliance with this definitive guide to paperwork for EmaraTax submissions.

BEFORE reading this full guide, answer these questions:

✅ Have you registered on EmaraTax portal? (Required before any filing)
✅ Do you have your 2024 financial statements ready? (P&L and Balance Sheet)
✅ Is your revenue under AED 3 million? (Determines SBR eligibility)
✅ Are your books up-to-date through December 31, 2024? (Essential for accurate filing)

If you answered "NO" to any question above, this guide will show you exactly what you need and where to get it.

Section 1: Core Documents for ALL UAE Tax Returns

Every business filing UAE corporate tax must provide these fundamental documents, regardless of size, revenue, or SBR eligibility.

1. Trade License (Original + Copy)

What it is: Your official business registration document issued by the relevant UAE authority.

Why you need it: Proves your business is legally registered and operating in the UAE—a core requirement for tax registration and filing.

Pro tip: Free Zone and Mainland licenses are both acceptable; ensure it's current and not expired.

2. Profit & Loss Statement (P&L) for 2024

What it is: A financial statement showing your business income and expenses for the complete tax year.

Why you need it: The FTA requires this to calculate your taxable income and verify SBR eligibility if revenue is under AED 3 million.

Format requirement: Must follow UAE-accepted accounting standards (IFRS for most businesses).

3. Balance Sheet as of December 31, 2024

What it is: A snapshot of your business assets, liabilities, and equity at year-end.

Why you need it: Required for all corporate tax returns; shows your business's financial position and supports revenue calculations.

Key detail: Must balance (Assets = Liabilities + Equity) and tie to your P&L statement.

4. Bank Statements (Complete 2024)

What it is: Monthly bank statements for all business accounts covering January-December 2024.

Why you need it: Validates revenue and expense transactions reported in your financial statements.

Important: Include ALL business accounts, including savings, current, and foreign currency accounts.

5. Emirates ID of Authorized Signatory

What it is: Valid Emirates ID of the person authorized to file tax returns on behalf of the business.

Why you need it: Required for EmaraTax portal access and legal authentication of your filing.

Note: This person must be listed in your trade license or have proper power of attorney.

Section 2: Additional Documents for Small Business Relief (SBR) Claims

If your revenue is under AED 3 million and you're claiming SBR for 0% tax rate, you need these extra documents.

6. Revenue Breakdown Summary

What it is: Detailed list of all income sources with monthly/quarterly breakdowns.

Why you need it: Proves your total revenue stays under the AED 3 million SBR threshold.

Include: Sales revenue, service income, rental income, investment returns, and any other business income.

7. Connected Party Transaction Summary

What it is: List of all business dealings with related companies, family members, or affiliated entities.

Why you need it: FTA anti-abuse rules require disclosure of related party transactions that could affect SBR eligibility.

Examples: Transactions with spouse's business, sister companies, or entities with shared ownership.

8. SBR Eligibility Declaration Form

What it is: Formal declaration confirming you meet all four SBR eligibility conditions.

Why you need it: Legal requirement to claim SBR; false declarations carry heavy penalties.

Key conditions: Resident person status, under AED 3M revenue, not a QFZP, not part of MNE group.

Section 3: Supporting Financial Documents

These documents support your main financial statements and may be requested during filing or audit.

Supporting Documents Checklist:

Sales invoices and receipts (validates revenue figures)

Purchase invoices and expense receipts

Payroll records and salary certificates

Asset purchase and disposal records

Memorandum and Articles of Association

Share certificate and ownership structure

Board resolutions and authorization letters

Section 4: Digital Filing Requirements for EmaraTax Portal

Understanding EmaraTax required documents format and upload specifications is crucial for successful submission.

File Format Requirements

PDF documents: Maximum 10MB per file, clear text, no password protection
Excel files: Standard .xlsx format for financial data and schedules
Image files: High resolution JPG or PNG for scanned documents
Naming convention: CompanyName_DocumentType_Year (e.g., "ABC_Company_P&L_2024.pdf")

Document Upload Checklist for EmaraTax:

All required documents in correct format

File sizes under 10MB limit

Clear, readable scanned copies

Consistent naming convention

Digital signatures where required

Backup copies saved locally

Section 5: Emergency Document Preparation (Under 30 Days to Deadline)

If you're racing against the September 30, 2025 deadline, prioritize these documents:

Week 1: Critical Documents

Financial statements (P&L and Balance Sheet)
Bank statements (complete 2024)
Revenue calculation (total for year)
EmaraTax registration (if not done)

Week 2: Supporting Documents

Major expense receipts (rent, salaries, significant purchases)
Connected party transaction list
Asset and liability schedules

Week 3: Finalization

Professional review of all documents
EmaraTax upload preparation
Final filing and submission

Section 6: Professional Document Preparation Services

Fixed-Fee Professional Services Available:

Document Preparation Package (AED 800):

Financial statement compilation from your records
Document organization and formatting
EmaraTax upload preparation
Basic compliance review

Complete SBR Filing Service (AED 1,200):

All document preparation
SBR eligibility verification
Complete tax return preparation and filing
3-7 business day turnaround

Standard Corporate Tax Filing (AED 2,500):

Comprehensive document review
Complex transaction analysis
Professional tax return preparation
Strategic tax planning consultation

Section 7: Final Checklist - Are You Ready to File?

Essential Documents ✓

Trade license (current, valid copy)

Profit & Loss Statement (complete 2024)

Balance Sheet (as of December 31, 2024)

Bank statements (all accounts, full year)

Emirates ID (authorized signatory)

SBR-Specific Documents ✓

Revenue breakdown (proving under AED 3M)

Connected party transaction summary

SBR eligibility declaration

Historical revenue confirmation

Critical Reminder: Time is Running Out

The September 30, 2025 deadline is mandatory and firm. Every business must file a corporate tax return—even those with zero tax liability under Small Business Relief. Missing this deadline results in:

AED 500 penalty for the first month
Escalating penalties for continued delays
Loss of SBR benefit for non-filers
Potential audit triggers and additional scrutiny

Document preparation is the foundation of successful tax compliance. Whether you prepare these documents yourself or engage professional help, ensure everything is complete, accurate, and submitted on time.