Two UAE deadlines every business should confirm right now
The FTA has pushed the e-invoicing service-provider deadline to 30 October 2026 for businesses earning over AED 50 million — while your Corporate Tax return for the 2025 financial year is still due on the original date. Here's exactly what applies to you, with nothing rounded off.
- Corporate Tax return (FY ending 31 Dec 2025): due 30 September 2026
- E-invoicing ASP deadline for AED 50M+ revenue: extended to 30 October 2026
- E-invoicing mandatory go-live for AED 50M+ revenue: unchanged at 1 January 2027
Figures on this page reflect published FTA/Cabinet decisions as of August 2026. Rules can change — always confirm your specific position with a registered tax agent.
Get Your Deadline Confirmed
Tell us about your business — we'll confirm your exact Corporate Tax and e-invoicing dates within one business day.
Corporate Tax return filing deadlines
The rule is fixed by law: your return and payment are due nine months after your financial year ends — whatever that date is.
| Financial Year End | Filing & Payment Due |
|---|---|
| 31 December 2025 | 30 September 2026 |
| 31 January 2026 | 31 October 2026 |
| 31 March 2026 | 31 December 2026 |
| 30 June 2026 | 31 March 2027 |
| 30 September 2026 | 30 June 2027 |
Most common — calendar-year businesses applies to the 31 December 2025 year end.
Late filing: AED 500/month for the first 12 months, rising to AED 1,000/month after — plus a late-payment penalty on unpaid tax of 14% per annum, accrued monthly (Cabinet Decision No. 129 of 2025, effective 14 April 2026). No routine extensions are granted.
Mandatory e-invoicing rollout — by revenue
A voluntary pilot opened 1 July 2026 for early adopters. Mandatory phases follow this schedule.
Revenue above AED 50 million
Revenue below AED 50 million
Government entities
ASP = Accredited Service Provider, appointed to transmit your structured e-invoices to the FTA. Applies to VAT-registered B2B and B2G transactions; B2C transactions are excluded.
Common questions
Our revenue is above AED 50 million — has our actual go-live date changed too?+
No. Only the deadline to appoint an Accredited Service Provider (ASP) moved, from 31 July 2026 to 30 October 2026. The date you must actually be issuing compliant e-invoices — 1 January 2027 — has not changed. The extension buys you more time to select and onboard a provider, not more time to comply.
How is the AED 50 million threshold measured?+
It's based on your business's annual revenue. If you're unsure which bracket you fall into, or your revenue is close to the threshold, we can confirm your exact phase as part of a readiness assessment.
Is 30 September 2026 really our Corporate Tax deadline?+
If your financial year ends 31 December 2025, yes — the filing and payment deadline is always nine months after your financial year end, so that lands on 30 September 2026. If your financial year end is different, check the table above or ask us directly.
What happens if we miss either deadline?+
Late Corporate Tax filing carries a penalty of AED 500 per month for the first 12 months, rising to AED 1,000 per month after that, plus a late-payment penalty on any unpaid tax (now a flat 14% per annum, accrued monthly, following late-2025's Cabinet Decision No. 129 of 2025). E-invoicing penalties apply once a business becomes mandatorily subject to the system — the voluntary pilot phase (from 1 July 2026) is penalty-free for early adopters.
Can Corcess handle both Corporate Tax filing and e-invoicing readiness together?+
Yes — that's exactly why we built this page. One consultation covers your Corporate Tax filing position and your e-invoicing phase, so you get a single, coordinated action plan instead of juggling two separate advisors.
Know exactly where your business stands — before either deadline arrives
One free call covers your Corporate Tax filing position and your e-invoicing phase.