UAE Compliance Deadline Calendar

FTA E-Invoicing Pilot Begins

Voluntary pilot phase — Peppol PINT AE. Large enterprises and government suppliers invited. Ministerial Decisions 243 & 244/2025.

ASP Appointment Deadline (AED 50M+)

Businesses with AED 50M+ revenue must appoint an Accredited Service Provider for e-invoicing compliance.

CBUAE Payment Services Licensing

All PSPs, PTSPs, e-money institutions must obtain CBUAE license. Federal Decree-Law 6/2025. Max penalty: AED 1 billion.

CT Filing Deadline (Dec 2025 FY)

9-month filing deadline for December 2025 financial year. Federal Decree-Law 47/2022.

Emiratisation 12% Target

12% of skilled workforce must be Emirati for companies with 50+ employees. AED 108,000/position/year penalty.

E-Invoicing Mandatory (AED 50M+)

Mandatory for businesses with AED 50M+ annual revenue. Penalties: AED 5,000/month, AED 100/invoice, AED 1,000/day system failure.

VAT Credit Expiry — Pre-2022 Credits

5-year cap on VAT refund claims (Tax Procedures Law 17/2025). Credits from 2021 and earlier expire permanently.

PDPL Full Compliance Required

Federal Decree-Law 45/2021 — all mainland UAE data controllers must be fully compliant. DPO appointment, data breach procedures, cross-border transfer safeguards.

CMA ESG Disclosure (Listed Companies)

CMA mandatory ESG disclosure for ADX/DFM listed companies. GRI/ISSB/TCFD framework alignment required.

E-Invoicing Mandatory (All Businesses)

E-invoicing mandatory for all remaining businesses regardless of revenue. Full Peppol PINT AE compliance.