Economic Substance Reports
UAE business forms that Only undertake a Relevant Activity must comply with the Economic Substance Regulations, which includes the annual submission of a Notification and Economic Substance Report.
The revised filing deadlines for the 2020 Reportable Period are as follows:
● Notification: The later of six (6) months after the financial year-end.
● Economic Substance Report: The later of twelve (12) months after the financial year-end.
| Financial Year End | Notification filing deadline | ES Report filing deadline |
| 31 Mar 2020 | 31 Jan 2021 (extended deadline) | 31 Mar 2021 |
| 30 Apr 2020 | 31 Jan 2021 (extended deadline) | 30 Apr 2021 |
| 31 May 2020 | 31 Jan 2021 (extended deadline) | 31 May 2021 |
| 30 Jun 2020 | 31 Jan 2021 (extended deadline) | 30 Jun 2021 |
| 31 Jul 2020 | 31 Jan 2021 | 31 Jul 2021 |
| 31 Aug 2020 | 28 Feb 2021 | 31 Aug 2021 |
| 30 Sep 2020 | 31 Mar 2021 | 30 Sep 2021 |
| 31 Oct 2020 | 30 Apr 2021 | 31 Oct 2021 |
| 30 Nov 2020 | 31 May 2021 | 30 Nov 2021 |
| 31 Dec 2020 | 30 Jun 2021 | 31 Dec 2021 |
| 31 Jan 2021 | 31 Jul 2021 | 31 Jan 2022 |
| 28 Feb 2021 | 31 Aug 2021 | 28 Feb 2022 |
| 31 Mar 2021 | 30 Sep 2021 | 31 Mar 2022 |
| 30 Apr 2021 | 31 Oct 2021 | 30 Apr 2022 |
| 31 May 2021 | 30 Nov 2021 | 31 May 2022 |
| 30 Jun 2021 | 31 Dec 2021 | 30 Jun 2022 |
Businesses should make every effort to file as soon as possible and not wait until the end of the extended deadline.
As a reminder, businesses should submit their Notifications and Economic Substance Reports on the Ministry of Finance Portal that is accessible on the following webpage: https://bit.ly/2TayKBu.
For enquires please email
