Jurisdiction: United Arab Emirates · Practical guide · 15 October 2026
Before engaging a firm to prepare a UAE VAT or corporate tax return, make sure the proposal describes the work you actually need. A useful scope identifies the taxpayer, periods, records, preparation work, approval and submission responsibilities. It also explains which additional work is outside the fee.
Confirm the entity, registration and period
Identify the legal entity or relevant registered profile and check which tax and period the engagement covers. Do not treat VAT and corporate tax as interchangeable services. A monthly accounting arrangement, a VAT return and an annual corporate tax return can involve different records, periods and deliverables.
Ask whether the engagement covers the current period only, or whether earlier returns, registrations or amendments need separate attention. Flag any existing notices or unresolved issues at the start.
Agree what happens before return preparation
Confirm whether the accounting records are ready for review. If entries, reconciliations or supporting schedules are incomplete, identify who will complete them and whether that work is included. Return preparation should not be described as a substitute for correcting incomplete accounts.
For a practical handover approach, see our UAE bookkeeping records checklist. The records needed for the tax review depend on the business and the specific transactions.
Define the VAT work
A VAT engagement should identify the return period, records to be reviewed, treatment questions to be raised, draft preparation and the approval process. Clarify whether input and output VAT reconciliations, registration work, amendments or other support are included in the written scope.
The FTA publishes guidance on VAT returns and payments. Confirm the actual period and deadline applicable to your profile rather than relying on a generic calendar entry.
Define the corporate tax work
For corporate tax, confirm the tax period, financial information, supporting schedules and matters requiring review. A registration application, annual return preparation, relief assessment and support with an authority query are different tasks; the proposal should say which are included.
Refer to the FTA’s Corporate Tax Returns Guide for official return guidance. A package description does not by itself determine relief eligibility or the tax treatment of a transaction.
Set approval and submission responsibilities
- Who will provide missing records and answer preparation queries?
- Who will review the draft return and supporting working?
- How will approval be recorded before submission?
- Who is responsible for the submission and any payment steps?
- Which acknowledgement and final documents will be retained?
Preparation, submission and payment should each be understood. Agree the authorised process before work starts.
Compare the proposal with the service package
FZAccountax’s UAE plans have different tax inclusions. Review the UAE packages and the written proposal rather than assuming every plan includes every filing. See the separate pages for UAE VAT services, corporate tax services and accounting and bookkeeping.
Discuss your UAE tax filing requirements with the entity, periods and existing records ready. This guide helps define an engagement; the applicable tax position must be assessed against the relevant facts and current rules.
