Audit
Statutory audit for QFZP status, corporate tax, banks and licence requirements.
Abu Dhabi Airports Free Zone (ADAFZ) Audit Services: Audit, Accounting and Tax
Abu Dhabi Airports Free Zone (ADAFZ) companies must keep proper accounts and register for UAE corporate tax. An audit is required for corporate tax if the company claims Qualifying Free Zone Person status or has revenue above AED 50 million, and may be requested at licence renewal or by banks. ADAFZ is a VAT designated zone. SGA World provides ADAFZ audits, accounting, VAT and tax.
- Ministry of Economy and Tourism approved auditor
- 500+ clients
- Dubai & Abu Dhabi
ADAFZ at a glance
- Location
- Around Zayed International Airport, Abu Dhabi
- Focus
- Aviation, logistics, trading, services
- Audit for QFZP
- Required
- VAT
- Designated zone for goods
- Corporate tax
- 0% QFZP / 9% standard
Abu Dhabi Airports Free Zone (ADAFZ) offers business space at and around Zayed International Airport, making it a base for aviation, logistics, e-commerce and trading companies that need fast access to air cargo. Every ADAFZ company must keep proper accounts and deal with UAE corporate tax and VAT, and many also need an annual audit.
SGA World provides audit, accounting, bookkeeping, VAT and corporate tax services for ADAFZ companies, from our branch in Al Bateen, Abu Dhabi and our office in Dubai.
Working across several zones? See our overview of all UAE free zones.
- Business space at Zayed International Airport
- Airport
- Audited accounts required to claim 0%
- QFZP
- VAT designated zone for goods
- Designated
- To file the corporate tax return
- 9 months
At a glance
ADAFZ Companies: Key Facts
- Corporate tax: every ADAFZ company registers and files a return within 9 months of the year end.
- Audit for tax: required if the company claims QFZP status or revenue exceeds AED 50 million.
- Licence renewal: confirm with ADAFZ whether audited accounts are needed for your licence type.
- VAT: Abu Dhabi Airport Free Zone is a designated zone, so some goods movements can be outside the scope of VAT.
- Logistics: customs, inventory and warehouse records must match the accounts.
- Records: keep accounting records for 7 years for corporate tax.
Our services
Which Services Do We Provide for ADAFZ Companies?
Bookkeeping and accounting
Monthly books, inventory accounting, reconciliations and year-end statements.
Corporate tax and QFZP
Registration, QFZP assessment, de minimis testing and the annual return.
VAT
Registration, returns and designated zone VAT treatment for goods.
Transfer pricing
Benchmarking and documentation for related-party transactions.
Payroll
Monthly payroll, gratuity and leave for your ADAFZ team.
About the zone
What Is Abu Dhabi Airports Free Zone (ADAFZ)?
Abu Dhabi Airports Free Zone is operated by Abu Dhabi Airports and offers offices, warehouses and logistics space at and near Zayed International Airport, the capital's main airport.
It suits businesses in:
- aviation services, spare parts and maintenance;
- air freight, logistics and warehousing;
- e-commerce and fulfilment;
- general trading and re-export;
- consulting and professional services.
Companies can set up as a free zone company or a branch of a UAE or foreign company. Whatever the licence, the company must keep proper accounts and meet its tax obligations.
Do you need an audit?
Does an ADAFZ Company Need an Audit?
| Your situation | Audit needed? | Why |
|---|---|---|
| Claiming the 0% QFZP rate | Yes | Audited financial statements are a condition of QFZP status. |
| Revenue above AED 50 million | Yes | Required for corporate tax. |
| Licence renewal | Check | Confirm the current requirement for your licence type with ADAFZ. |
| Bank facilities or tenders | Usually | Banks and tenders typically ask for audited accounts. |
| Small company using small business relief | Not for tax | No corporate tax audit requirement, but records must still be kept. |
We confirm the current ADAFZ requirement for each client before planning the year end.
Choosing an auditor
What Should an ADAFZ Company Look For in an Auditor?
When you appoint an auditor for an ADAFZ company, check that:
- the audit partner is a registered auditor with the UAE Ministry of Economy and Tourism;
- the firm is accepted by the free zone for any filing ADAFZ requires;
- the team understands inventory, customs and designated zone issues common in aviation and logistics;
- the same audited accounts can be used for your corporate tax return and any QFZP claim.
SGA World audits ADAFZ companies and plans the work around the corporate tax deadline and any renewal requirement.
Tax
How Do Corporate Tax and VAT Apply in ADAFZ?
Corporate tax. Every ADAFZ company must register for corporate tax. A company that meets all the conditions to be a Qualifying Free Zone Person pays 0% on qualifying income, which can include logistics services, distribution of goods in or from a designated zone and the financing and leasing of aircraft, engines and rotable components, as well as transactions with other free zone persons. Other taxable income is taxed at 9%. Non-qualifying revenue must stay within the lower of 5% of revenue or AED 5 million.
VAT. Abu Dhabi Airport Free Zone is listed as a designated zone in Cabinet Decision No. 59 of 2017. Some supplies of goods within or between designated zones can be outside the scope of VAT, while services are taxed normally, and goods released into the mainland are subject to VAT.
See our Accounting Firms in Abu Dhabi guide and QFZP guide.
Worked example
Example: An Aviation Parts Supplier at Zayed International Airport
An ADAFZ company stocks aircraft spare parts near Zayed International Airport and supplies airlines and maintenance providers in the UAE and the Gulf.
- Audit: it obtains audited accounts each year: its bank requires them, and it wants the 0% QFZP rate, which also requires them.
- QFZP: sales of goods from a designated zone to customers who process or install them can be qualifying; supplies to mainland end users need tracking against the de minimis limit.
- VAT: Abu Dhabi Airport Free Zone is a designated zone, so goods moved to other designated zones can be outside the scope of VAT.
- Inventory: serialised, high-value parts are counted and matched to certificates at the year end.
What to prepare
What Documents Do We Need for a ADAFZ Audit?
Company documents
ADAFZ licence, memorandum and articles, and share register.
Accounts
Trial balance, ledgers, bank statements and confirmations.
Inventory
Stock count records, stock ledger, landed costs and goods in transit.
Customs
Import, re-export and release-to-mainland declarations.
Related parties
Intercompany agreements, balances and transfer pricing support.
Tax
Corporate tax registration, VAT returns and the chosen tax route.
Fees and timing
How Long Does a ADAFZ Audit Take and What Affects the Fee?
Fieldwork usually takes one to three weeks once the books are closed. Plan it at least two months before any licence renewal or bank deadline, and well inside the corporate tax filing date.
The fee depends on inventory levels, customs activity, foreign currency transactions, related parties, the condition of the books and whether corporate tax work is included. We confirm a fixed fee after reviewing your trial balance.
How we work
How Does Our ADAFZ Audit and Tax Process Work?
Step01
Assess
Confirm whether you need an audit and which corporate tax route suits you.
Step02
Stock and fieldwork
Review stock counts and test revenue, purchases, customs and bank balances.
Step03
Report
Agree adjustments and issue the audited financial statements.
Step04
File
Meet any ADAFZ filing and file the corporate tax return on EmaraTax.
Why SGA World
Why Choose SGA World for Abu Dhabi Airports Free Zone (ADAFZ) Audit Services?
We check the Abu Dhabi Airports Free Zone (ADAFZ) rules first
We confirm the current Abu Dhabi Airports Free Zone (ADAFZ) requirements for your licence before planning the audit and tax filings.
Ministry-approved audit firm
SGA World is a Ministry of Economy and Tourism approved audit firm, so our reports are accepted where it matters.
Audit and tax in one team
Auditors, VAT, corporate tax and transfer pricing specialists work together, so nothing falls between advisers.
Qualified chartered accountants
A team of chartered accountants qualified in India and the UK, focused on UAE rules.
500+ clients
Mainland and free zone companies, from start-ups and SMEs to regional groups.
Listed with major UAE banks
Our audit work is recognised by major UAE banks for facilities and account reviews.
Industries
Which ADAFZ Industries Do We Support?
Aviation services and spare parts
- High-value parts inventory
- Maintenance contracts and warranties
- Aircraft leasing and QFZP qualifying income
Air freight and logistics
- Freight and handling revenue
- Designated zone VAT on goods movements
- QFZP qualifying activity checks
E-commerce and fulfilment
- Marketplace and payment-gateway reconciliations
- Fulfilment and returns costs
- VAT on sales to UAE consumers
Trading and re-export
- Inventory, landed costs and margins
- Customs records and re-exports
- Mainland sales against the de minimis limit
Consulting and professional services
- Time-based billing and unbilled revenue
- VAT on services to UAE and overseas clients
- Small business relief or QFZP
Avoid problems
Common Mistakes ADAFZ Companies Make
Claiming 0% without audited accounts
QFZP status is lost and 9% applies
Charging VAT on all goods movements
Designated zone rules may apply
Treating services as outside VAT
Services are taxed normally
Customs records that do not match the books
Questions from auditors and authorities
Selling to the mainland without tracking it
Can breach the QFZP de minimis limit
No year-end stock count
Audit qualifications on inventory
ADAFZ desk
Get Your ADAFZ Audit and Tax Done on Time
Tell us your licence type, revenue and financial year end. We will confirm what you need and plan the audit and tax filings around it.
We handle
- Audit for QFZP, banks and renewal
- Bookkeeping and inventory accounts
- Corporate tax and QFZP review
- VAT and designated zone treatment
- Transfer pricing and payroll
Location: Abu Dhabi
Abu Dhabi Office
Our Abu Dhabi branch in Khalidiya Towers, Al Bateen serves ADAFZ companies, supported by our Dubai office in Business Bay.
Dubai
Office 1923, The Exchange Tower, Business Bay, Dubai
Abu Dhabi
Khalidiya Towers M-B6, W10, Al Bateen, Al Khalidiyah, Abu Dhabi
Talk to an auditor
Tell us your company type, jurisdiction and deadline. We will confirm the scope, timeline and fee.
- WhatsApp us+971 50 627 3556
- Call us+971 4 570 1795
- Email us[email protected]
- Book an appointmentChoose a time that suits you
Prefer a form? Send us a detailed enquiry.
Who prepared this page
Written and reviewed by SGA World's audit and tax team
This guide is prepared by chartered accountants at SGA World Auditing Accounting L.L.C S.P.C in Business Bay, Dubai, a Ministry of Economy and Tourism approved audit firm, and checked against Federal Tax Authority legislation and guidance. It is reviewed whenever the rules change.
- Last reviewed 12 October 2026
- Chartered accountants from India and the UK
- FTA representation through Saif Chartered Accountants
Have a question about your company?
Tell us your activity, jurisdiction and deadline. A chartered accountant will reply.
Ask an expertFrequently asked questions
ADAFZ Audit and Accounting – FAQs
Short answers to the questions UAE businesses ask us most. Still unsure?
Talk to our team01.Do ADAFZ companies need an audit?
An audit is required for corporate tax if the company claims Qualifying Free Zone Person status or has revenue above AED 50 million. Banks and tenders often ask for one, and the licence renewal requirement should be confirmed with ADAFZ for your licence type.
02.Is Abu Dhabi Airport Free Zone a designated zone for VAT?
Yes. Abu Dhabi Airport Free Zone is listed as a designated zone in Cabinet Decision No. 59 of 2017, so some supplies of goods can be outside the scope of VAT. Services are taxed normally.
03.Do ADAFZ companies pay corporate tax?
Every ADAFZ company must register for corporate tax. A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other taxable income; other companies pay 0% up to AED 375,000 and 9% above.
04.Which ADAFZ activities can be qualifying for the 0% rate?
Qualifying activities include logistics services, distribution of goods in or from a designated zone and the financing and leasing of aircraft, engines and rotable components, subject to all QFZP conditions.
05.Which services does SGA World provide for ADAFZ companies?
Audit, bookkeeping and accounting, corporate tax and QFZP reviews, VAT, transfer pricing and payroll.
06.Is ADAFZ the same as Abu Dhabi Airports Free Zone?
Yes. ADAFZ is the free zone operated by Abu Dhabi Airports at and around Zayed International Airport.
07.Can an ADAFZ company use small business relief?
Yes, if it is a resident company with revenue up to AED 3 million and does not claim QFZP status.
08.How long does an ADAFZ audit take?
Usually one to three weeks of fieldwork, plus a stock count where inventory is material.
09.Do banks require audited accounts from ADAFZ companies?
Banks providing trade finance or facilities usually ask for audited accounts every year.
References:Abu Dhabi Airports Free Zone · Federal Tax Authority · UAE Ministry of Finance — reviewed 14 October 2026
