UAE Corporate Tax: Businesses urged to file 2025 returns before September 30

UAE businesses required to submit their 2025 Corporate Tax returns have been urged to do so before September 30 to avoid administrative penalties, the Federal Tax Authority (FTA) has said.

The reminder came during the Tax Agents Forum 2026, where the authority also outlined key deadlines for the UAE’s Electronic Invoicing System.

Abdulaziz Al Mulla, Director General of the FTA, called on Tax Agents to help businesses meet their Corporate Tax obligations by submitting returns and settling any amounts due within the required deadlines.

The forum also covered recent changes involving Corporate Tax, Value Added Tax (VAT), Excise Tax and electronic invoicing.

E-invoicing deadlines

Businesses with revenue of Dh50 million or more that are subject to the Electronic Invoicing System must appoint an Accredited Service Provider by October 30, 2026.

They will then be required to implement the Electronic Invoicing System from January 1, 2027.

For businesses with revenue below Dh50 million that are subject to the system, the deadline to appoint an Accredited Service Provider is March 31, 2027.

They must implement e-invoicing by July 1, 2027.

Al Mulla said Tax Agents have an important role in helping companies understand the requirements, different implementation phases and deadlines.

“At the Federal Tax Authority, we are committed to engaging Tax Agents and communicating directly with them to ensure they remain informed of the latest tax developments and legislation,” he said.

Tax Agents’ role

The FTA also highlighted the responsibilities of Tax Agents in helping companies understand changes to the UAE’s tax system and meet their obligations.

The forum included discussions on tax procedures and the practical steps businesses need to take when implementing electronic invoicing.

Tax Agents were also urged to support businesses that fall under Pillar Two rules by helping them register within the required timelines and understand requirements related to disclosures and Tax Returns.

The FTA said the annual forum aims to improve communication with Tax Agents and ensure tax rules and procedures are understood and applied consistently.