Strategic financial clarity for UAE businesses and individuals.

A conversation about what you actually need, followed by a review of your current position — your licence, your registrations, the state of your books and what deadlines are ahead of you. We scope the work from that rather than from a standard package, and tell you if something you asked for is not what you need.

By scope, not by headcount or hours logged. Recurring work such as bookkeeping, VAT filing and Corporate Tax filing is quoted as a fixed monthly or annual fee once we understand transaction volume and complexity. One-off work such as a transfer pricing study or an audit readiness exercise is quoted per engagement. We give the figure before starting, not after.

No. PrimeLedger is not registered with the Federal Tax Authority as a tax agent and cannot act as your registered tax agent before the FTA. We prepare and file your returns, handle correspondence and support you through reviews, and where formal tax agent representation is required we will tell you so rather than imply we can provide it.

No. Statutory audit opinions are issued only by auditors registered with the UAE Ministry of Economy, and PrimeLedger is not appointed in that capacity. We prepare your files, schedules and controls so the audit runs efficiently, and act as your liaison with the auditor who signs it. If you do not have an auditor, we can help you appoint one.

The team includes ACCA, CA and CPA members, and holds the ATT UAE VAT Compliance Diploma — awarded by the Association of Taxation Technicians, a UK professional body, examined by Tolley and delivered by PwC Academy Middle East. The FTA's own Tax Agent exam is built on that diploma's syllabus.

Yes, and it is a common way engagements start. We take a handover of your ledgers and filing history, reconcile the opening position, and tell you plainly what we find — including anything that needs correcting before the next return. A transition is usually the cheapest moment to fix historic problems, because nothing has been filed on top of them yet.

Yes. We are based at IFZA Business Park in Dubai Silicon Oasis and work with free zone and mainland companies across the UAE. Most of the work is done remotely with periodic meetings, so your emirate rarely affects how an engagement runs.

Yes. This site is published in Arabic and English, and we correspond in either. Where a filing or a document has to be produced in a particular language, we prepare it in the form the relevant authority requires.

Yes — end to end, from TRN registration through to EmaraTax filing.

Yes — from registration and impact assessment through to return filing.

Yes — TP documentation and benchmarking studies aligned with OECD guidance.

Yes — budgeting, cash-flow management and financial modelling on a fractional basis.

Yes — audit-ready file preparation and liaison with external auditors.

Yes — chart-of-accounts setup, workflow design and internal-control reviews.

Yes — hands-on training covering VAT registration/filing and Corporate Tax registration/computation for in-house teams.

Yes — covering AML/CFT obligations, red-flag identification and goAML reporting.

Book a complimentary consultation to review your VAT, corporate tax and reporting position.

Both. We work with freezone start-ups and private individuals as well as established mainland companies, and scale the engagement to what each client actually needs — from a one-off registration or return to acting as an ongoing, outsourced finance function.

Corporate Tax is charged at 0% on taxable income up to AED 375,000 and 9% above that. Taxable income is not the same as accounting profit — it starts from your financial statements and is adjusted for items the law treats differently. Our Corporate Tax calculator works through the figures for your position.

Registration is a separate obligation from paying tax — a business within scope registers and files even where relief means nothing is ultimately due. Whether you are in scope depends on your structure, your activity and where you operate. Our free Corporate Tax tools give an indicative read, and we can confirm your position.

A Resident Person with revenue of AED 3,000,000 or less may elect Small Business Relief and be treated as having no taxable income for that period. Two conditions catch people out: the test is on revenue rather than profit, and breaching the cap in any period permanently disqualifies you from electing it again. Our Small Business Relief checker covers the full conditions.

Only once turnover from business conducted in the UAE exceeds AED 1,000,000 in a Gregorian calendar year. Wages, personal investment income and real estate investment income do not count toward that test, regardless of amount. Our natural person threshold checker runs the figure.

It can. The rules turn on whether parties are related and whether their dealings are on arm's length terms, not on the size of the group. Management fees, intercompany loans and payments to owners and directors are all commonly within scope.

Taxable income starts from accounting profit and is then adjusted for items the law treats differently — disallowed expenditure, interest limitation, exempt income, and any relief claimed. The two figures rarely match, and the adjustments are what a review will ask you to evidence.

VAT registration is driven by taxable turnover measured over a rolling period, with a mandatory level and a lower voluntary one. Because the figure depends on how your supplies are classified, turnover alone does not settle it. Our VAT threshold checker gives an indicative answer before a formal review.

Most businesses file quarterly, though the FTA assigns some businesses a monthly period, usually based on turnover. Your tax period is set when you register and is shown in your registration details rather than chosen by you.

No. Some input VAT is specifically blocked — entertainment, certain motor vehicles and some employee benefits. And where a business makes both taxable and exempt supplies, recovery is partial and has to be apportioned. We have separate tools for the blocked categories and for the apportionment calculation.

Under the reverse charge you account for the VAT yourself instead of the supplier charging it. It applies to imported goods, and also to services bought from suppliers outside the UAE — software subscriptions, overseas consultancy, licence fees. The net effect is often nil, which is exactly why the second category is so often missed entirely.

Correcting it through a voluntary disclosure before the FTA notifies you of an audit is materially cheaper than leaving it to be found. Our voluntary disclosure calculator gives an indicative figure for the exposure, and we can prepare the disclosure itself.

VAT registration becomes mandatory once your taxable turnover has passed AED 375,000 in the previous twelve months, or is expected to in the next thirty days; voluntary registration is available from AED 187,500. We assess where you stand and handle the registration with the FTA so the timing is right.

A free-zone entity that meets the conditions to benefit from the free-zone Corporate Tax regime — covering the nature of its income, adequate substance in the UAE, transfer pricing compliance, and keeping non-qualifying revenue within the permitted limit. The status is tested rather than automatic, and it can be lost for a whole period.

No. The 0% rate on qualifying income is conditional, not automatic. It depends on the nature of the income, adequate substance in the UAE, transfer pricing compliance, audited financial statements, and keeping non-qualifying revenue within the de minimis limit. A single mischaracterised revenue stream can move an entity out of the regime for the whole period.

Qualifying Free Zone Person status is lost for that tax period and, under the current rules, for a number of subsequent periods — so the whole of the entity's income becomes taxable at the standard rate, not just the excess. It is worth monitoring during the year rather than discovering at the year end. Our de minimis calculator tracks the position.

The Ministry of Finance is introducing mandatory e-invoicing in phases, and which phase applies depends on annual revenue. There is a separate, earlier deadline to appoint an accredited service provider than to go live. Our e-invoicing guide sets out the timeline and our calculator identifies your phase.

Under the UAE e-invoicing programme invoices are exchanged as structured data through an Accredited Service Provider rather than sent as PDFs. The deadline to appoint one falls months before your invoices actually have to change, and it is the deadline businesses miss — because it is the point by which your systems need to be able to talk to a provider. Our e-invoicing calculator identifies your phase and both dates.

Possibly. The requirement is that your system can produce a compliant structured invoice and transmit it through an Accredited Service Provider — not that you use any particular product. Some systems handle this through an update or an integration; others will not. Establishing which applies to you is the first piece of readiness work, and it is best done before the appointment deadline rather than after.

Record-keeping obligations apply whether or not tax is payable, and the records must support what was filed. In practice the question is less whether records exist than whether they are structured well enough to build a return from without reconstruction.

It depends on your licence, your free zone or mainland status, and whether you are claiming a regime that requires them — Qualifying Free Zone Person status does, for example. It is worth establishing early, because it determines when your books have to close. We can review your position.

goAML is the UAE's reporting platform for anti-money-laundering obligations. Registration applies to designated non-financial businesses and professions — a category that catches accountants, auditors, corporate service providers, real estate brokers and dealers in high-value goods. Designation follows the activity you carry on rather than your licence category alone, so it is worth checking rather than assuming.

Suspicion — not proof, and not a threshold amount. If circumstances suggest funds may derive from crime or relate to terrorist financing, the obligation arises whether or not the transaction completes. A decision not to report should be as documented as a decision to report, which is why this needs a written process rather than individual judgement in the moment.

UAE tax law requires records to be retained for at least five years, with longer periods for certain assets such as real estate. Anti-money-laundering obligations carry their own five-year retention, measured from the end of a transaction or business relationship. We help set up a system that satisfies both without keeping everything twice.

Businesses within the UAE's designated non-financial businesses and professions (DNFBP) regime — which includes accountants and auditors among other sectors — are required to put AML/CFT measures in place, including a compliance function. We help you assess whether the regime applies to you and set up the controls and reporting it calls for.