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ApeX FTA Super Agent

Free UAE Tax Compliance Check

See your tax gaps before the FTA does. We've loaded a live demo company profile so you can explore a real compliance review — instantly, with no signup.

Now reviewing demo company:
Desert Oasis Trading LLC
Dubai Mainland · TRN 100123456700003 · VAT Registered
62/100
Compliance Score
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This is a demonstration using sample data. For a review of your own company, chat with the agent below.

Demo Tax Profile

Legal Name
Desert Oasis Trading LLC
Trade License
DMC-TR-2024-001872
Jurisdiction
Dubai Mainland
TRN (VAT)
100123456700003
Corporate Tax ID
AE-CT-123456789
CT Registration
NOT REGISTERED
QFZP Status
Not applicable (Mainland entity)
VAT Since
2018-01-15
Incorporated
2019-06-12
Employees
14
Revenue 2025
AED 4,200,000

⚠ Corporate Tax registration is overdue. This is the most critical gap in this profile.

Compliance Review

Automated scan of Desert Oasis Trading LLC against UAE FTA frameworks.

62/ 100
Compliance Score
18
Total Checks
11
Passed
5
Gaps Found
2
High Priority

Corporate Tax Registration Missing

CriticalOverdue

UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022)

Finding

The company is required to register for Corporate Tax but no active registration record was found. The registration deadline for businesses incorporated before March 2023 was 31 March 2024.

Impact

Late registration penalty of AED 10,000. Tax year 2023 returns cannot be filed until registration is complete.

Recommendation

Register immediately via the EmaraTax portal. ApeX can pre-fill the application from your trade license and financials.

VAT Return Q2 2025 Filed Late

HighPenalty Applied

UAE VAT Law (Federal Decree-Law No. 8 of 2017)

Finding

Q2 2025 VAT return (period ending 30 Jun 2025) was submitted 11 days after the 28th-of-the-following-month deadline.

Impact

Late filing penalty: AED 1,000 (first offence) + 2% of unpaid tax. Interest accrues at 4% per annum on outstanding amounts.

Recommendation

Set automated VAT calendar reminders. ApeX reconciles transactions and drafts the return before the deadline.

E-Invoicing Not Enabled

MediumAction Required

UAE FTA E-Invoicing Resolution (Phase 2 — 2026 mandate)

Finding

No B2G or B2B e-invoice XML issuance detected. Phase 2 of the UAE e-invoicing mandate applies to businesses with revenue above AED 150M from mid-2026, expanding to all VAT-registered businesses by 2027.

Impact

Non-compliant invoices may be rejected by government entities and large buyers. Risk of disallowed input VAT recovery.

Recommendation

Enable Peppol-compliant e-invoicing. ApeX includes a native e-invoicing module that generates compliant XML.

Transfer Pricing Documentation Missing

MediumAction Required

UAE Corporate Tax Law — Articles 34–55 (Transfer Pricing)

Finding

Related party transactions detected (AED 890,000 in 2025) but no Local File or Master File has been prepared.

Impact

Administrative penalty of AED 5,000 per missing document. Risk of profit adjustments by the FTA.

Recommendation

Prepare TP documentation for the 2025 financial year. ApeX flags related-party transactions automatically.

Economic Substance Filing Incomplete

LowPending

UAE Economic Substance Regulations (Cabinet Resolution No. 57 of 2020)

Finding

ESR notification was filed for 2024 but no financial activity assessment was submitted to confirm the relevant activity (Distribution) was conducted.

Impact

Penalty of AED 10,000–50,000 for non-submission. Risk of being struck off the commercial register.

Recommendation

Complete the ESR financial activity return. ApeX tracks the 90-day filing window from the financial year end.

11 additional checks passed — VAT registration valid, TRN active, records retained, etc.
AI Agent · Grounded in UAE FTA Rules

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Ask about the demo company's gaps, UAE tax deadlines, penalties, or frameworks.

Hello! I'm the ApeX FTA Super Agent. I've reviewed Desert Oasis Trading LLC and found 5 compliance gaps — 1 critical. Ask me anything about UAE tax compliance, or try one of the suggested questions below.

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