Annual audit
Statutory audit, summary sheet and support with the Dubai Trade submission.
JAFZA Approved Auditors: Annual Audit, Dubai Trade Submission, VAT and Corporate Tax for Jebel Ali Free Zone Companies
Jebel Ali Free Zone (JAFZA) FZEs and FZCOs must give the authority an updated audit report every year, issued by an auditor licensed by Dubai Economy and submitted with an auditor-signed summary sheet through the Dubai Trade portal. JAFZA is a VAT designated zone, and every company registers for corporate tax. SGA World provides JAFZA approved audits, accounting, VAT and corporate tax.
- Ministry of Economy and Tourism approved auditor
- 500+ clients
- Dubai & Abu Dhabi
JAFZA at a glance
- Operator
- DP World, next to Jebel Ali Port
- Company types
- FZE, FZCO, branch
- Annual audit
- Audit report to the authority every year
- Submission
- Dubai Trade portal, with summary sheet
- VAT
- Designated zone for goods
Jebel Ali Free Zone (JAFZA) is one of the world's largest free zones, built around Jebel Ali Port and operated by DP World. Thousands of trading, logistics, manufacturing and regional headquarters companies use it to move goods across the Middle East, Africa and South Asia.
Every JAFZA FZE and FZCO must give the authority an audit report every year, and since 2023 every JAFZA company also deals with UAE corporate tax, including the conditions for the 0% Qualifying Free Zone Person rate, as well as designated zone VAT rules for goods.
SGA World provides JAFZA approved audits, together with accounting, bookkeeping, VAT and corporate tax services for JAFZA companies, from our office in Business Bay, Dubai. Our audits are planned so the same audited accounts work for JAFZA, your banks and the Federal Tax Authority.
Working across several zones? See our overview of all UAE free zones.
- Audit report to the authority every year
- Annual
- Portal for submitting the audited accounts
- Dubai Trade
- VAT designated zone for goods
- Designated
- Corporate tax for QFZPs and others
- 0% / 9%
At a glance
JAFZA Approved Auditors: Key Points
- Audit: FZEs and FZCOs must provide an updated audit report to the authority every year.
- Auditor: the report must be issued by an auditor holding a Dubai Economy (DED) licence, appointed by company resolution.
- Submission: through the Dubai Trade portal ("Submit Financial Statement – Approval"), with an auditor-stamped summary sheet.
- Financial year: at least 6 months and no more than 18 months long.
- Corporate tax: 0% only for a Qualifying Free Zone Person on qualifying income; audited accounts are a condition.
- VAT: Jebel Ali Free Zone is a designated zone, so some goods movements can be outside the scope of VAT.
Our services
Which Services Do We Provide for JAFZA Companies?
Bookkeeping and inventory
Monthly books, landed cost, stock ledgers and year-end statements.
Corporate tax and QFZP
QFZP assessment of goods flows, de minimis testing and the annual return.
VAT
Designated zone treatment, import VAT and returns.
Transfer pricing
Regional HQ charges, group supplies and financing at arm's length.
AML compliance
Customer and supplier due diligence for traders and dealers.
About the zone
What Is Jebel Ali Free Zone (JAFZA)?
Jebel Ali Free Zone was set up in 1985 next to Jebel Ali Port and is operated by DP World. Its direct links to the port and to Al Maktoum International Airport make it the base of choice for companies that import, store, process and re-export goods.
Companies can set up as:
- a Free Zone Establishment (FZE), with a single shareholder;
- a Free Zone Company (FZCO), with two or more shareholders;
- a branch of a UAE or foreign company.
JAFZA issues licences for trading, industrial, logistics, service and e-commerce activities, with offices, warehouses, showrooms and land plots. Whatever the licence, the company must keep proper accounts, have them audited and meet its tax obligations.
Audit submission
How Do You Submit Audited Accounts to JAFZA?
Step
Appoint the auditor
Pass a company resolution appointing an auditor licensed by Dubai Economy.
Step
Complete the audit
The auditor issues the audit report and stamps and signs the summary sheet.
Step
Sign
The FZE or FZCO manager signs the audit report and adds the company stamp.
Step
Submit on Dubai Trade
Raise a "Submit Financial Statement – Approval" service request on the Dubai Trade portal.
Step
Courier collection
A courier collects the original audit report and summary sheet from your registered address.
Step
Verification
JAFZA verifies and updates its records; the request then closes.
Submission details
What Are the JAFZA Audit Submission Requirements?
- Who submits
- FZE and FZCO establishments, every year
- Auditor
- Holds a Dubai Economy (DED) licence; appointed by company resolution
- Documents
- Audit report signed by the manager with company stamp; summary sheet stamped and signed by the auditor
- Portal
- Dubai Trade: Registration, then "Submit Financial Statement – Approval"
- Fee
- AED 10 within the free zone; AED 20 outside it (per JAFZA's guide)
- Processing
- About 3 working days, plus 1 day outside JAFZA
- Financial year
- Between 6 and 18 months
Source: JAFZA guide "Audit Report Submission (FZE & FZCO)". Portal access must be granted by your company administrator on Dubai Trade.
Why SGA World
Why Choose SGA World as Your JAFZA Approved Auditor?
JAFZA-ready audit reports
Audit report and auditor-signed summary sheet prepared to JAFZA's requirements, with support for the Dubai Trade submission.
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.
Corporate tax
How Does Corporate Tax Apply to JAFZA Companies?
Every JAFZA company must register for corporate tax and file a return within 9 months of its year end. A company that meets all the conditions to be a Qualifying Free Zone Person (QFZP) pays 0% on qualifying income and 9% on other taxable income.
The main conditions are:
- adequate substance in the free zone (people, assets and decision-making);
- qualifying income from qualifying activities or transactions with other free zone persons;
- non-qualifying revenue within the de minimis limit: the lower of 5% of total revenue or AED 5 million;
- audited financial statements;
- transfer pricing rules met for related-party transactions;
- not electing to be taxed at the standard rates.
For JAFZA companies, the key qualifying activities include manufacturing and processing of goods, logistics services, headquarter and treasury services to related parties, and the distribution of goods in or from a designated zone to customers who resell or process them. See our QFZP guide.
Worked example
Example: Does a JAFZA Trader Pass the De Minimis Test?
| Revenue stream | Year 1 (AED) | Year 2 (AED) | Treatment |
|---|---|---|---|
| Sales to resellers outside the UAE | 30,000,000 | 30,000,000 | Qualifying |
| Sales to other free zone companies | 6,000,000 | 6,000,000 | Qualifying (free zone persons) |
| Distribution from JAFZA to mainland resellers | 2,200,000 | 1,500,000 | Qualifying (goods from a designated zone to a reseller) |
| Sales to mainland end users | 1,800,000 | 2,500,000 | Non-qualifying |
| Total revenue | 40,000,000 | 40,000,000 | |
| De minimis limit (lower of 5% or AED 5m) | 2,000,000 | 2,000,000 | |
| Result | Passes: 0% on qualifying income | Fails: loses QFZP status |
Illustrative figures. If the de minimis test is failed, the company is taxed at the standard rates and cannot be a QFZP for that year and the following four tax periods. Tracking customer type on every invoice is essential.
VAT
How Does VAT Work in JAFZA as a Designated Zone?
Jebel Ali Free Zone is listed as a designated zone in Cabinet Decision No. 59 of 2017. For VAT purposes, a designated zone is treated as outside the UAE for certain supplies of goods, when the conditions on fencing, customs controls and the movement of goods are met.
In practice:
- goods moved between designated zones, or sold within a designated zone, can be outside the scope of VAT, subject to conditions;
- goods released into the mainland are subject to import VAT, usually through customs;
- services supplied in JAFZA are taxed normally at 5%, or zero-rated when exported;
- goods consumed inside the zone may be taxable.
Getting this wrong in either direction leads to errors in VAT returns. See our VAT services.
Industries
Which JAFZA Industries Do We Support?
General trading and re-export
- Landed cost and margins
- Goods in transit and customs records
- Resellers versus end users for QFZP
Logistics and warehousing
- Storage, handling and freight revenue
- Designated zone VAT on goods movements
- QFZP qualifying logistics services
Manufacturing and processing
- Production costing and stock counts
- Plant, machinery and depreciation
- Qualifying manufacturing income
Regional headquarters
- Cost-plus service charges to group companies
- Qualifying headquarter services
- Transfer pricing documentation
Automotive and machinery
- Serialised inventory
- Re-exports and customs evidence
- AML checks on buyers
Food and consumer goods
- Expiry and stock write-downs
- Distributor rebates
- VAT on mainland supplies
What to prepare
What Documents Do We Need for a JAFZA Audit?
Company documents
JAFZA licence, memorandum and articles, share certificates and the auditor appointment resolution.
Accounts
Trial balance, general ledger, bank statements and confirmations for the year.
Inventory
Stock count sheets, stock ledger, landed cost workings and goods in transit at the year end.
Customs and VAT
Customs declarations, VAT returns and designated zone movement records.
Related parties
Intercompany agreements, balances and transfer pricing support.
Tax
Corporate tax registration, QFZP analysis and customer type by revenue stream.
Fees and timing
How Long Does a JAFZA Audit Take and What Affects the Fee?
For a well-organised trading company, fieldwork typically takes one to three weeks after the books are closed, and the Dubai Trade submission about three working days. Plan to start the audit at least two months before licence renewal.
The audit fee depends on:
- revenue and transaction volume;
- inventory levels, locations and whether a stock count is needed;
- the number of bank accounts, currencies and related parties;
- the condition of the books at year end;
- whether a QFZP analysis and corporate tax return are included.
We confirm a fixed fee after reviewing your trial balance.
Avoid problems
Common Mistakes JAFZA Companies Make
Using an auditor without a Dubai Economy licence
JAFZA will not accept the report
Missing the auditor-signed summary sheet
The Dubai Trade submission is rejected
A financial year longer than 18 months
Not allowed under JAFZA rules
Not recording customer type on invoices
The QFZP de minimis test cannot be proven
Charging VAT on all goods movements
Designated zone rules may apply
Undocumented regional HQ charges
Transfer pricing adjustments
JAFZA desk
Get Your JAFZA Audit Submitted on Time
Tell us your licence renewal date and financial year end. We will plan the audit, the Dubai Trade submission and your tax filings around them.
We handle
- JAFZA approved audit and summary sheet
- Bookkeeping and inventory accounts
- Corporate tax and QFZP review
- Designated zone VAT
- Transfer pricing and AML
Location: Dubai
Dubai Office
Our Dubai office in The Exchange Tower, Business Bay serves JAFZA companies and free zone companies across the UAE.
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 14 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
JAFZA Approved Auditors – FAQs
Short answers to the questions UAE businesses ask us most. Still unsure?
Talk to our team01.Do JAFZA companies need an annual audit?
Yes. JAFZA FZEs and FZCOs must provide an updated audit report to the authority every year.
02.Who can audit a JAFZA company?
An auditor holding a Dubai Economy (DED) licence, appointed by company resolution, with an audit partner registered with the Ministry of Economy and Tourism. SGA World provides JAFZA approved audits.
03.Why does a JAFZA company need an approved auditor?
JAFZA accepts audit reports only from auditors licensed by Dubai Economy, with a summary sheet stamped and signed by that auditor. A report that does not meet these rules can be rejected, delaying licence renewal.
04.How are audited accounts submitted to JAFZA?
Through the Dubai Trade portal using the "Submit Financial Statement – Approval" service request. A courier then collects the original audit report and summary sheet.
05.What is the JAFZA summary sheet?
A summary of the audited financial statements that must be stamped and signed by the auditor and submitted with the audit report.
06.How much does JAFZA charge to submit audited accounts?
According to JAFZA's guide, AED 10 within the free zone and AED 20 outside it, with processing of about three working days.
07.How long can a JAFZA financial year be?
At least 6 months and no more than 18 months.
08.Is JAFZA a designated zone for VAT?
Yes. Jebel Ali 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.
09.Do JAFZA companies pay corporate tax?
Every JAFZA company must register. 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.
10.What is the de minimis rule for a JAFZA QFZP?
Non-qualifying revenue must not exceed the lower of 5% of total revenue or AED 5 million. If it does, the company loses QFZP status for that year and the next four tax periods.
11.Are sales to mainland customers qualifying income?
Distribution of goods from a designated zone to a customer who resells or processes them can be qualifying. Sales to mainland end users are generally non-qualifying.
12.Does a QFZP need audited accounts?
Yes. Audited financial statements are a condition of QFZP status, whatever the revenue.
13.Can a JAFZA company use small business relief?
A resident company with revenue up to AED 3 million can elect small business relief, but not if it is a Qualifying Free Zone Person.
14.When should a JAFZA audit start?
At least two months before licence renewal, after the books are closed, so there is time to finalise adjustments and submit on Dubai Trade.
15.What company types can be set up in JAFZA?
Free Zone Establishments (FZE) with one shareholder, Free Zone Companies (FZCO) with two or more shareholders, and branches of UAE or foreign companies.
16.Which services does SGA World provide for JAFZA companies?
JAFZA approved audits, bookkeeping and inventory accounting, corporate tax and QFZP reviews, designated zone VAT, transfer pricing and AML compliance.
References:JAFZA: Audit Report Submission (FZE & FZCO) · Dubai Trade portal · Federal Tax Authority · UAE Ministry of Finance: corporate tax legislation — reviewed 14 October 2026
