What documents are required for Corporate Tax filing?

WHAT DOCUMENTS ARE REQUIRED FOR CORPORATE TAX FILING?

What documents are required for Corporate Tax filing in the UAE? A simple checklist of financials, ledgers, disclosures, and supporting records. TAXESMAN.

What Documents Are Required for Corporate Tax Filing?

What documents are required for Corporate Tax filing?

In the UAE, you typically need financial statements, accounting records (such as your general ledger), and supporting schedules and disclosures (including transfer pricing where applicable) to complete your Corporate Tax return accurately.

This matters because Corporate Tax is a self-assessment system. If your documents are incomplete or inconsistent, you risk errors, delays, and unnecessary follow-up with the authorities.

In this guide, you will learn exactly what documents are required for Corporate Tax filing, with practical examples relevant to Dubai, Abu Dhabi, Sharjah, and UAE free zones.

If you want help preparing a clean, audit-ready Corporate Tax filing pack, TAXESMAN can assist.

What Documents Are Required for Corporate Tax Filing in the UAE?

Think of Corporate Tax filing documents in three layers:

1. Core financial statements
2. Accounting records that support the numbers
3. Tax-specific disclosures and supporting evidence

This structure keeps you organised, audit-ready, and reduces last-minute surprises.

If you want TAXESMAN to build and maintain this pack for you each year, we can do that.

Financial Statements: The Number One Document Set Required for Corporate Tax Filing

When businesses ask what documents are required for Corporate Tax filing, financial statements always come first.

For the relevant Tax Period, you should have:

1. Statement of profit or loss (income statement)
2. Statement of financial position (balance sheet)
3. Cash flow statement (where applicable)
4. Notes and schedules supporting key balances

The Corporate Tax return includes disclosures asking whether audited financial statements have been prepared.

Certain businesses may also have audit requirements depending on thresholds and status (for example, revenue levels or Qualifying Free Zone Person status).

If you are unsure whether your financial statements must be audited, TAXESMAN can review your situation and advise correctly.

Accounting Records That Support Your Corporate Tax Return

Your Corporate Tax filing is only as strong as the accounting records behind it.

Key accounting documents usually required include:

1. General ledger and trial balance
2. Bank statements for all business accounts
3. Revenue records such as sales invoices, contracts, and customer schedules
4. Expense records including supplier invoices, receipts, and agreements
5. Payroll records if you employ staff
6. Fixed asset register to support depreciation and capitalisation

UAE tax rules require businesses subject to tax obligations to maintain proper accounting records and tax-related information.

If your bookkeeping is messy or incomplete, TAXESMAN can clean it up before filing.

Tax Return Disclosures and Schedules: Additional Documents That May Be Required

This is where many businesses, especially groups and free zone companies, face difficulties.

Transfer Pricing and Related Party Documents (If Applicable)

The Corporate Tax return asks for details about related party transactions and whether transfer pricing documentation has been prepared in line with the law.

Depending on your structure, you may need:

1. Related party transaction summaries
2. Transfer pricing disclosures
3. Transfer pricing documentation (where required)

If you transact with shareholders, sister companies, or overseas group entities, TAXESMAN can review your setup and confirm what is required.

Free Zone Support (If Applicable)

If you are a free zone business claiming 0% Corporate Tax on qualifying income, you should retain clear support for:

1. Classification of income as qualifying or non-qualifying
2. Nature of activities and counterparties
3. Financial statements and compliance evidence

If you operate in a free zone, TAXESMAN can build a compliance file that matches your actual business model.

Real Examples: What Documents Are Required for Corporate Tax Filing?

Dubai Example: Entrepreneur Running a Services SME

Typically required documents include:

1. Management or audited financial statements
2. General ledger and trial balance
3. Contracts and invoices supporting revenue
4. Supplier invoices and receipts supporting expenses
5. Bank statements

Abu Dhabi Example: Trading Company With Inventory

In addition to standard records, you should also have:

1. Inventory records and stock movement reports
2. Cost of goods sold calculations
3. Supplier contracts and purchase orders

Sharjah Example: SME With Company Vehicles and Equipment

Usually required documents include:

1. Fixed asset register
2. Depreciation schedules
3. Lease agreements (if any)
4. Repair, maintenance, and operating invoices

If you want all of this organised in one clear pack, TAXESMAN can help.

Common Mistakes When Preparing Documents for Corporate Tax Filing

If you are asking what documents are required for Corporate Tax filing, avoid these common pitfalls:

1. Having financial statements without detailed ledger support
2. Missing related party schedules or transfer pricing disclosures
3. Mixing personal and business bank transactions
4. Not retaining contracts that explain revenue timing
5. Waiting until month eight to collect documents (the filing deadline is within nine months from period end)

A well-run system should operate all year, not just before the deadline. TAXESMAN can manage this proactively for you.

What Documents Are Required for Corporate Tax Filing?

To summarise, what documents are required for Corporate Tax filing in the UAE?

Most businesses will need:

1. Financial statements (audited where applicable)
2. Core accounting records such as ledgers, invoices, bank statements, payroll, and asset registers
3. Tax return disclosures and supporting schedules, including transfer pricing documentation where relevant

Do not take chances with Corporate Tax compliance. Let TAXESMAN prepare your Corporate Tax filing pack, review your records, and support your return submission with confidence.

FAQs: What Documents Are Required for Corporate Tax Filing?

What documents are required for Corporate Tax filing in the UAE?

Typically financial statements, general ledger, bank statements, invoices and contracts, and any required tax disclosures such as transfer pricing.

Do I need audited financial statements for Corporate Tax filing?

Not always, but the return asks whether audited financial statements have been prepared, and some businesses may be required to have audits based on thresholds and status.

Do free zone companies need different documents for Corporate Tax filing?

They often need additional support for qualifying income claims, alongside standard financial and accounting records.

Do I need transfer pricing documents?

If you have related party transactions and fall within the relevant requirements, transfer pricing disclosures and documentation may be required.