Audit
Statutory audit for QFZP status, corporate tax, banks and licence requirements.
Khalifa Port Free Trade Zone Audit Services: Audit, Accounting and Tax for KPFTZ Companies
Khalifa Port Free Trade Zone (KPFTZ) in Abu Dhabi, part of the KEZAD Group, is a VAT designated zone next to Khalifa Port. Companies there register for UAE corporate tax; an audit is required to claim Qualifying Free Zone Person status or for revenue above AED 50 million. Distribution of goods from a designated zone to resellers can be qualifying income. SGA World provides KPFTZ audits, accounting, VAT and tax.
- Ministry of Economy and Tourism approved auditor
- 500+ clients
- Dubai & Abu Dhabi
Khalifa Port FTZ at a glance
- Location
- Next to Khalifa Port, Abu Dhabi
- Operator
- KEZAD Group (AD Ports Group)
- Focus
- Trading, logistics, light manufacturing
- VAT
- Designated zone for goods
- Corporate tax
- 0% QFZP / 9% standard
Khalifa Port Free Trade Zone (KPFTZ) sits beside Khalifa Port, Abu Dhabi's main deep-water container port, and is part of the KEZAD Group of AD Ports Group. It is built for trading, re-export, logistics and light manufacturing companies that want goods to move straight from the quay into their warehouse. Every KPFTZ company deals 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 Khalifa Port Free Trade Zone 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.
- Next to Abu Dhabi's deep-water Khalifa Port
- Port-side
- Part of the KEZAD Group of AD Ports
- KEZAD
- VAT designated zone for goods
- Designated
- Audited accounts required to claim 0%
- QFZP
At a glance
Khalifa Port Free Trade Zone Companies: Key Facts
- Operator: KPFTZ is part of the KEZAD Group, the economic zones arm of AD Ports Group.
- VAT: the Free Trade Zone of Khalifa Port is a designated zone, so some goods movements can be outside the scope of VAT.
- Corporate tax: every company registers; 0% only for a Qualifying Free Zone Person on qualifying income.
- Goods to resellers: distribution of goods from a designated zone to customers who resell or process them can be qualifying income.
- Audit: required to claim QFZP status and for revenue above AED 50 million; confirm any renewal requirement with KEZAD.
- Records: customs, warehouse and stock records must reconcile to the accounts and be kept for 7 years.
Our services
Which Services Do We Provide for Khalifa Port FTZ 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
Group purchases, sales and financing at arm's length.
AML compliance
Customer and supplier due diligence for traders in high-risk goods.
About the zone
What Is Khalifa Port Free Trade Zone?
Khalifa Port Free Trade Zone was launched by Abu Dhabi Ports in 2016 and is now managed within the KEZAD Group, alongside the Khalifa Industrial Zone and other Abu Dhabi economic zones. Its position next to Khalifa Port, halfway between Abu Dhabi and Dubai, makes it a natural base for businesses that import, store and re-export goods by sea.
KPFTZ suits companies in:
- general trading and re-export;
- logistics, freight forwarding and warehousing;
- light manufacturing, assembly and processing;
- food and commodities trading;
- automotive and machinery distribution.
Whatever the activity, the company must keep proper accounts and meet its corporate tax and VAT obligations.
Do you need an audit?
Does a Khalifa Port Free Trade Zone 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 KEZAD. |
| Trade finance or bank facilities | Usually | Banks financing stock and shipments typically require 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 KEZAD requirement for each client before planning the year end.
Choosing an auditor
What Should a Khalifa Port FTZ Company Look For in an Auditor?
Port-side traders hold stock in bonded warehouses, finance shipments through banks and move goods across zones every day. When you appoint an auditor, check that:
- the audit partner is a registered auditor with the UAE Ministry of Economy and Tourism;
- the firm is accepted for any filing KEZAD requires;
- the team understands inventory in transit, customs documents and designated zone VAT;
- the same audited accounts support your bank facilities, your corporate tax return and any QFZP claim.
SGA World audits Khalifa Port Free Trade Zone companies and plans the work around shipping cycles, bank reviews and the corporate tax deadline.
Tax
How Do Corporate Tax and VAT Apply in Khalifa Port FTZ?
Corporate tax. Every KPFTZ company must register for corporate tax. A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other taxable income. For port-side traders, the key qualifying activities are logistics services and the distribution of goods in or from a designated zone to a customer that resells the goods or processes or alters them for sale. Sales to end consumers on the mainland are generally non-qualifying and must stay within the lower of 5% of revenue or AED 5 million. Audited accounts are a condition of QFZP status.
VAT. The Free Trade Zone of Khalifa Port is listed as a designated zone in Cabinet Decision No. 59 of 2017. Supplies of goods within or between designated zones can be outside the scope of VAT if the conditions are met, while services are taxed normally. Goods released into the UAE mainland are subject to VAT, usually through customs.
See our QFZP guide and VAT services.
Worked example
Example: A Re-Exporter Shipping Through Khalifa Port
A Khalifa Port Free Trade Zone company imports building materials by sea, stores them in the zone and sells to contractors in Abu Dhabi and to buyers in Iraq.
- QFZP: sales from the designated zone to distributors and traders who resell the materials, and exports, may be qualifying; sales to contractors and other end users on the mainland generally are not.
- Customer type: each invoice records whether the buyer resells, processes or uses the goods, to support the de minimis test.
- VAT: goods released into Abu Dhabi bear import VAT; exports are outside the UAE VAT net.
- Audit: goods in transit at year end and landed costs are the key audit areas.
What to prepare
What Documents Do We Need for a Khalifa Port FTZ Audit?
Company documents
Khalifa Port FTZ 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 Khalifa Port FTZ 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 and goods in transit, customs volume, trade finance, 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 Khalifa Port FTZ Audit Process Work?
Step01
Assess
Confirm whether you need an audit and map your goods flows for VAT and QFZP.
Step02
Stock and fieldwork
Review stock counts, goods in transit, customs records and bank balances.
Step03
Report
Agree adjustments and issue the audited financial statements.
Step04
File
Meet any KEZAD filing and file the corporate tax return on EmaraTax.
Why SGA World
Why Choose SGA World for Khalifa Port Free Trade Zone Audit Services?
We check the Khalifa Port Free Trade Zone rules first
We confirm the current Khalifa Port Free Trade Zone 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 Khalifa Port FTZ Industries Do We Support?
General trading and re-export
- Landed cost and margins by shipment
- Goods in transit at the year end
- Resellers versus end users for QFZP
Logistics and warehousing
- Storage and handling revenue
- Designated zone VAT on goods movements
- QFZP qualifying logistics services
Light manufacturing and assembly
- Production costing
- Raw material imports and import VAT
- Qualifying manufacturing income
Food and commodities
- Price movements and stock write-downs
- Trade finance and letters of credit
- Qualifying commodity trading rules
Vehicles and machinery
- High-value serialised inventory
- Re-exports and customs evidence
- AML checks on buyers
Avoid problems
Common Mistakes Khalifa Port FTZ Companies Make
Not recording the customer type
The QFZP test cannot be supported
Selling to mainland end users without tracking it
Can breach the de minimis limit
Charging VAT on all goods movements
Designated zone rules may apply
Ignoring goods in transit at the year end
Misstated stock and cost of sales
Customs records that do not match the books
Questions from auditors and authorities
Claiming 0% without audited accounts
QFZP status is lost and 9% applies
Khalifa Port desk
Get Your Khalifa Port FTZ Audit and Tax Done Right
Tell us your goods, customers and financial year end. We will confirm what you need and plan the audit, VAT and corporate tax around it.
We handle
- Audit for QFZP, banks and renewal
- Inventory and landed cost accounting
- QFZP goods-flow review
- Designated zone VAT
- Transfer pricing and AML
Location: Abu Dhabi
Abu Dhabi Office
Our Abu Dhabi branch in Khalidiya Towers, Al Bateen serves Khalifa Port and KEZAD 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
Khalifa Port Free Trade Zone Audit and Accounting – FAQs
Short answers to the questions UAE businesses ask us most. Still unsure?
Talk to our team01.Is Khalifa Port Free Trade Zone a designated zone for VAT?
Yes. The Free Trade Zone of Khalifa Port is listed as a designated zone in Cabinet Decision No. 59 of 2017. Some supplies of goods can be outside the scope of VAT; services are taxed normally.
02.Do Khalifa Port FTZ companies need an audit?
An audit is required to claim Qualifying Free Zone Person status and for revenue above AED 50 million. Banks financing trade usually require one, and any licence renewal requirement should be confirmed with KEZAD.
03.Can sales to mainland customers be qualifying income?
Distribution of goods from a designated zone to a customer who resells the goods, or processes or alters them for sale, can be qualifying income. Sales to end users on the mainland are generally non-qualifying.
04.Who manages Khalifa Port Free Trade Zone?
It is part of the KEZAD Group, the economic zones arm of AD Ports Group.
05.Which services does SGA World provide for Khalifa Port FTZ companies?
Audit, bookkeeping and inventory accounting, corporate tax and QFZP reviews, VAT, transfer pricing and AML compliance.
06.How long does a Khalifa Port FTZ audit take?
Usually one to three weeks of fieldwork, plus a stock count where inventory is material.
07.What is KEZAD?
KEZAD Group is the economic zones arm of AD Ports Group, which manages Khalifa Port Free Trade Zone, KIZAD and the former ZonesCorp zones.
08.Do trade finance banks require audited accounts?
Yes, banks financing stock and shipments usually require audited accounts every year.
09.Can a Khalifa Port FTZ 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.
References:KEZAD Group · Federal Tax Authority · UAE Ministry of Finance — reviewed 14 October 2026
