Tax Services

Comprehensive Tax Compliance & Regulatory Services

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eptakey

Tax Services

The UAE’s tax landscape has changed significantly in recent years. The introduction of VAT in 2018, Economic Substance Regulations in 2019, and UAE Corporate Tax effective from June 2023 mean that businesses now need to maintain structured tax filings across multiple regimes simultaneously.

Eptakey handles the preparation and filing of tax returns for businesses operating in the UAE and Saudi Arabia. Our team manages the registration process, prepares the returns, submits them on time, and deals with the tax authorities on the client’s behalf.

The UAE federal Corporate Tax applies at a standard rate of 9% on taxable income exceeding AED 375,000, effective for financial years beginning on or after 1 June 2023. Free zone entities may qualify for the 0% Qualifying Free Zone Person regime subject to meeting specific substance and income requirements.


Tax Registration

We manage the Corporate Tax registration process with the Federal Tax Authority (FTA), including determination of the applicable tax period, entity classification (resident person, non-resident person, or Qualifying Free Zone Person), and submission of the registration application.


Tax Return Preparation & Filing

We prepare annual Corporate Tax returns based on the client’s financial statements. This includes computation of taxable income, application of available deductions and exemptions, carry-forward of losses where applicable, and timely submission to the FTA. We also prepare the supporting schedules and documentation required.


Transfer Pricing Documentation

The UAE Corporate Tax law incorporates transfer pricing rules aligned with the OECD Guidelines. We prepare transfer pricing documentation including the master file, local file, and Country-by-Country Reporting (CbCR) where applicable. We also assist with arm’s length benchmarking for related-party transactions.


Tax Residency Certificates

We handle applications for UAE Tax Residency Certificates issued by the Ministry of Finance, required for claiming benefits under the UAE’s network of double taxation treaties.


Small Business Relief

For eligible businesses with revenue below AED 3 million, we assess qualification for the small business relief and prepare the election and relevant filings.

VAT was introduced in the UAE on 1 January 2018 at a standard rate of 5%. Businesses with taxable supplies exceeding AED 375,000 must register.


VAT Registration

We manage VAT registration applications, amendments, group registrations, and deregistration with the FTA.


VAT Return Preparation & Filing

We prepare periodic VAT returns based on a review of the client’s sales, purchase, and expense records. This includes classification of supplies as standard-rated, zero-rated, exempt, or out of scope, reconciliation of output and input tax, and timely submission.


VAT Health Checks

We conduct periodic reviews of VAT records to identify errors, missed input credits, or exposure to penalties. We also assist with VAT refund applications for businesses in a net credit position.


FTA Audits & Voluntary Disclosure

We represent clients during FTA tax audits, prepare responses to assessments, and submit voluntary disclosures where errors have been identified in previously filed returns. Early disclosure helps minimise penalty exposure.

Excise Tax applies to specific goods including tobacco, carbonated drinks, energy drinks, sweetened drinks, and electronic smoking devices. We handle registration and return filing for businesses in the supply chain of excisable goods.

UAE licensees carrying out Relevant Activities must demonstrate adequate economic substance in the UAE. We prepare and file the annual ESR notification and report, and assist clients in assessing whether their activities fall within scope.

For clients with operations in Saudi Arabia, we handle Zakat computation and filing for GCC-owned entities, income tax returns for foreign-owned entities, withholding tax calculations, and all filings with the Zakat, Tax and Customs Authority (ZATCA).