How deadlines are worked out

Every corporate tax and VAT date comes from facts on the client record, never from a typed due date.

• Financial year end: every corporate tax period, with the return due nine months after each period ends.
• VAT period end and cycle: every VAT period, with the return due on the 28th of the following month.
• Licence issue date: the corporate tax registration deadline under FTA Decision 3 of 2024. A licence issued on or after 1 March 2024 has three months from issue.

Natural persons have their own rule: once turnover passes AED 1 million in a calendar year, registration is due by 31 March of the following year. The CT tab also shows when the late-registration penalty waiver window closes.

Why a client shows no dates

• No first tax period is set on the CT tab.
• A VAT-registered client has no cycle or period end.
• The service is not ticked on the overview.
• The client is marked below the VAT threshold, so no return is due.

Closing clients and late items

With a cessation date set, the final CT period ends on that date, CT de-registration is due within three months and VAT de-registration within 20 business days. A return is overdue once its due date has passed and it is not marked filed.