# SGA World Auditing Accounting L.L.C S.P.C > Chartered accountants and auditors based in Dubai, with a branch in Abu Dhabi, providing audit, accounting, VAT and corporate tax services across the UAE. Full text of every service answer and FAQ: https://sgaworld.ae/llms-full.txt Credentials: Ministry of Economy and Tourism approved auditor; EAAA certified. Offices: Dubai (main office), Abu Dhabi (branch), United Arab Emirates. Associate office: Saif Chartered Accountants, Dubai (26+ years in UAE audit and accounting); approved auditor for DMCC, JAFZA, DAFZA, DIFC, ADGM, DSO, DWTC, SAIF Zone, Masdar City. ## Services - [Audit Firm in Dubai](https://sgaworld.ae/audit-firm-in-dubai/): SGA World Auditing Accounting is a Ministry of Economy and Tourism approved audit firm based in The Exchange Tower, Business Bay, Dubai. We carry out external, internal and financial statement audits for mainland and free zone companies, from startups and SMEs to larger groups, in line with IFRS and UAE regulations. - [External Audit Services in UAE](https://sgaworld.ae/external-audit-best-auditors-in-uae/): An external audit is an independent examination of a company's annual financial statements, leading to an auditor's opinion on whether they give a true and fair view under IFRS. In the UAE, mainland LLCs must appoint an auditor, most free zones require audited accounts at licence renewal, and corporate tax requires them for QFZPs and companies with revenue above AED 50 million. SGA World provides external audits. - [VAT Registration in UAE & Dubai](https://sgaworld.ae/vat-registration-uae-dubai/): UAE businesses must register for VAT once taxable supplies and imports exceed AED 375,000 in 12 months, and may register voluntarily from AED 187,500. SGA World handles VAT registration on the FTA EmaraTax portal for mainland, free zone and non-resident businesses in Dubai and Abu Dhabi, from the threshold check to the Tax Registration Number. - [Internal Audit Services in Dubai & Abu Dhabi](https://sgaworld.ae/internal-audit-services-in-dubai-abu-dhabi/): Internal audit services give a UAE business an independent review of its risks, processes and controls, so problems are found and fixed before they cause losses, fraud or audit findings. SGA World provides outsourced and co-sourced internal audit in Dubai and Abu Dhabi: risk-based audit plans, process reviews, internal controls over financial reporting, fraud risk and reports to management and audit committees. - [VAT Filing & Compliance Services UAE](https://sgaworld.ae/vat-filing-compliance-uae/): UAE VAT returns are filed on the VAT 201 form through the FTA's EmaraTax portal, usually every quarter, and both the return and the payment are due within 28 days after the tax period ends. SGA World prepares and files VAT returns for mainland and free zone businesses in Dubai and Abu Dhabi, with VAT health checks, voluntary disclosures and FTA audit support. - [Corporate Tax Consultants in Dubai & Abu Dhabi](https://sgaworld.ae/corporate-tax-services-uae-dubai/): SGA World's corporate tax consultants register UAE companies with the FTA, assess how the 9% corporate tax affects them, compute taxable income and file returns on EmaraTax from offices in Dubai and Abu Dhabi. Every taxable business must register and file a return within nine months of its financial year end, even when no tax is due. - [Tax Audit Services in UAE](https://sgaworld.ae/tax-audit-services-in-uae-from-expert-tax-auditors/): A UAE tax audit is a review by the Federal Tax Authority of a business's VAT, excise or corporate tax records to confirm returns are correct. The FTA can audit at its office or your premises and can generally assess tax for five years after a tax period. SGA World helps businesses prepare for FTA audits, files voluntary disclosures and provides audited accounts for corporate tax. - [Compliance Auditing Services in Dubai & Abu Dhabi](https://sgaworld.ae/compliance-auditing-services-in-dubai-abu-dhabi/): A compliance audit checks whether a UAE business meets the laws and licence conditions that apply to it: licensing, VAT, corporate tax, AML, beneficial ownership, labour and WPS, data protection and free zone rules. SGA World provides compliance auditing services in Dubai and Abu Dhabi, rating each gap by risk and giving a practical action plan before regulators, banks or investors find the issues. - [Qualifying Free Zone Person (QFZP) in the UAE](https://sgaworld.ae/qualifying-free-zone-person-qfzp-in-the-uae/): A Qualifying Free Zone Person (QFZP) is a UAE free zone company that meets every condition of Article 18 of the Corporate Tax Law, so it pays 0% corporate tax on qualifying income and 9% on other taxable income. It needs adequate substance, qualifying income, non-qualifying revenue within the lower of 5% or AED 5 million, arm's-length pricing and annual audited accounts. - [Sales Audit for UAE Mall Tenants](https://sgaworld.ae/sales-audit-for-uae-mall-tenants/): Mall tenants whose rent is linked to sales must submit audited gross turnover reports to their landlord. SGA World audits and certifies tenants' gross sales statements for malls in Dubai and across the UAE, so the figures are validated and submitted on time. - [Transfer Pricing Services in Dubai & UAE](https://sgaworld.ae/transfer-pricing-services-in-dubai-uae/): Under UAE corporate tax, every transaction with a related party or connected person must be priced at arm's length, whatever the size of the business. SGA World provides transfer pricing services in Dubai and Abu Dhabi: transfer pricing policies, benchmarking studies on Orbis and TP Catalyst, Local File and Master File documentation, the TP disclosure form and support with FTA queries. - [Dubai World Trade Centre Approved Auditors (DWTC)](https://sgaworld.ae/dubai-world-trade-centre-approved-auditors-dwtc/): Companies licensed in the Dubai World Trade Centre (DWTC) Free Zone must submit audited financial statements prepared by an auditor approved by the DWTC Authority. SGA World provides DWTC audits in line with IFRS and the authority's requirements, helping companies renew their licences on time. - [Excise Tax Services in the UAE](https://sgaworld.ae/excise-tax-services-uae/): UAE excise tax applies to tobacco, energy drinks, electronic smoking devices and liquids, and sweetened drinks. There is no registration threshold for importers and producers. Returns are filed monthly. From 1 January 2026, sweetened drinks are taxed per litre by sugar content instead of at 50%. SGA World handles excise registration, returns, pricing reviews and compliance for UAE businesses. - [Transfer Pricing Benchmarking in the UAE](https://sgaworld.ae/transfer-pricing-benchmarking-uae/): A transfer pricing benchmarking study tests whether the prices, margins or fees charged between related parties fall within the range that independent companies achieve, known as the arm's length range. SGA World prepares benchmarking studies in-house on Moody's Orbis and TP Catalyst for UAE businesses, ready to support the Local File, the TP disclosure form and the corporate tax return. - [KMP & Salary Benchmarking for UAE Transfer Pricing](https://sgaworld.ae/kmp-salary-benchmarking-transfer-pricing-uae/): Under Article 36 of the UAE Corporate Tax Law, salaries and benefits paid to owners, directors and other connected persons are deductible only up to their market value. A KMP salary benchmarking study compares that pay with what independent companies pay for similar roles, so the deduction can be defended and any excess identified before the corporate tax return is filed. - [Risk Assessment Services in Dubai, UAE](https://sgaworld.ae/service/risk-assessment-services-in-dubai-uae/): A risk assessment identifies the events that could stop a business meeting its goals, rates them by likelihood and impact, and links each to controls and owners. SGA World provides risk assessment services in Dubai and across the UAE: enterprise risk registers, fraud and AML risk assessments, financial, tax and compliance risk reviews, using recognised frameworks such as COSO and ISO 31000. - [Tax Health Check UAE](https://sgaworld.ae/tax-health-check-uae/): A tax health check is a review of a business's VAT, corporate tax and related compliance to find errors, missed filings, penalty risks and planning opportunities before the Federal Tax Authority does. SGA World reviews your registrations, returns, records and elections, rates each issue by risk, and recommends fixes, including voluntary disclosures where needed. - [AML Compliance Services in Dubai and the UAE](https://sgaworld.ae/aml-compliance-services-uae/): AML compliance services help UAE businesses that are designated non-financial businesses and professions (DNFBPs), such as real estate brokers, precious metals dealers, accountants and company service providers, meet Federal Decree-Law No. 10 of 2025. SGA World handles goAML, risk assessments, policies, sanctions screening, training and independent AML audits. - [Tax Residency Certificate (TRC) in the UAE](https://sgaworld.ae/tax-residency-certificate-uae/): A UAE Tax Residency Certificate (TRC) is issued by the Federal Tax Authority on EmaraTax to confirm that an individual or company is tax resident in the UAE for a past or current 12-month period. It is mainly used to claim lower withholding tax under a double taxation agreement. Fees are AED 50 to submit plus AED 500 to AED 1,750 on approval, and the FTA generally responds within 10 business days. - [Ultimate Beneficial Ownership (UBO) Services in the UAE](https://sgaworld.ae/ubo-compliance-uae/): Under Cabinet Decision No. 109 of 2023, UAE mainland and commercial free zone companies must identify their ultimate beneficial owners (anyone owning or controlling 25% or more, or otherwise controlling the company), keep registers of beneficial owners, shareholders and nominee directors, file them with the registrar and record changes within 15 days. SGA World prepares, files and maintains UBO records. - [Bookkeeping Services in Dubai & Abu Dhabi](https://sgaworld.ae/bookkeeping-services-in-abu-dhabi-dubai/): Bookkeeping is recording every sale, purchase, payment and receipt in your accounting system with the supporting document, and reconciling it to the bank. In the UAE, books must support VAT returns and corporate tax, be kept for seven years and follow IFRS (or the cash basis below AED 3 million revenue). SGA World keeps books monthly for companies in Dubai and Abu Dhabi and catches up books that have fallen behind. - [FATCA and CRS Compliance in the UAE](https://sgaworld.ae/fatca-crs-compliance-uae/): FATCA and the Common Reporting Standard (CRS) require UAE Reporting Financial Institutions, such as banks, custodians, investment entities and certain insurers, to identify reportable account holders and report them each year to the UAE Ministry of Finance through its portal. Other companies must classify themselves and complete bank self-certifications. SGA World handles both. - [Accounting Outsourcing Services in Dubai & UAE](https://sgaworld.ae/service/accounting-outsourcing-service-in-dubai-uae/): Accounting outsourcing means a specialist firm keeps your books, reconciles your bank accounts and prepares monthly reports instead of an in-house accountant. In the UAE the books must also meet corporate tax and VAT rules: records kept for 7 years, accounts under IFRS, and audited statements for revenue above AED 50 million. SGA World provides this for mainland and free zone companies in Dubai and Abu Dhabi. - [Payroll Services in Dubai & UAE](https://sgaworld.ae/payroll-services-outsourcing-software-uae/): Payroll outsourcing in the UAE means a specialist calculates salaries, deductions, leave and end-of-service gratuity each month and prepares the WPS salary file your bank uses to pay staff. Since 1 June 2026, MOHRE treats salaries as due on the first day of each month with no grace period. SGA World runs payroll for mainland and free zone companies and posts it to your accounts. - [Virtual CFO Services in Dubai & Abu Dhabi](https://sgaworld.ae/virtual-cfo-services/): A virtual CFO is a senior finance professional who works with your business part-time, on a monthly retainer, instead of a full-time Chief Financial Officer. In the UAE that usually means cash flow forecasting, budgets, KPIs, board and bank reporting, and planning for corporate tax, VAT and audit. SGA World provides virtual CFO support to growing companies in Dubai and Abu Dhabi. - [Accounting Firms in Abu Dhabi](https://sgaworld.ae/top-accounting-firms-in-abu-dhabi-for-your-business/): The right accounting firm in Abu Dhabi depends on your size, licensing authority and needs: the Big Four and international networks suit large groups; independent firms serve most SMEs. Check that auditors are registered with the Ministry of Economy and Tourism, that tax work is done with an FTA-registered tax agent, and that the firm knows ADGM and free zone rules. SGA World has an office in Al Bateen, Abu Dhabi. - [Zoho Books Services in the UAE](https://sgaworld.ae/zoho-books-services-uae/): Zoho Books is a cloud accounting system widely used by UAE small and medium businesses. SGA World, an official Zoho partner, sets up Zoho Books for UAE VAT and corporate tax, migrates data from spreadsheets or other software, connects bank feeds, trains your team and can keep the books for you each month. Because we are auditors and tax advisers, the set-up is built to produce figures that stand up at year end. - [Audit, Tax & Accounting Firm in Dubai](https://sgaworld.ae/dubai/): SGA World's main office is in The Exchange Tower, Business Bay, Dubai. From there we provide audit, accounting, VAT, corporate tax, transfer pricing and advisory services to mainland companies licensed by Dubai Economy and Tourism and to free zone companies in DMCC, JAFZA, DAFZA, the DDA zones and others. - [ERP Advisory Services in the UAE](https://sgaworld.ae/erp-advisory-services-uae/): ERP advisory helps a business choose and implement the right ERP system without overspending or disrupting its finance function. SGA World helps UAE companies define requirements, compare systems such as ERPNext, Odoo, Zoho, SAP Business One and Microsoft Dynamics, oversee implementation, set up VAT and corporate tax correctly, migrate data and prepare for UAE e-invoicing. - [Business Setup in Dubai and the UAE](https://sgaworld.ae/business-setup-uae/): Business setup in Dubai and the UAE means choosing a jurisdiction (mainland, free zone or offshore), a legal form and licensed activities, then obtaining the licence, office, bank account and visas. Since 2024, a new company must register for corporate tax within three months of incorporation, keep beneficial ownership records and register for VAT once supplies pass AED 375,000. SGA World handles both. - [Company Restructuring Services in the UAE](https://sgaworld.ae/company-restructuring-uae/): Company restructuring changes how a business or group is owned or organised, such as adding a holding company, merging or splitting companies, or moving assets between group entities. UAE corporate tax offers qualifying group relief and business restructuring relief so that qualifying transfers can be tax-neutral, and a transfer of a going concern can be outside the scope of VAT. SGA World plans restructurings. - [M&A Advisory Services in the UAE](https://sgaworld.ae/ma-advisory-services-uae/): M&A advisory supports buyers and sellers through a merger or acquisition. For UAE deals, SGA World provides financial and tax due diligence, valuation support, deal structuring with corporate tax and VAT in mind, review of sale agreements from a financial angle, completion accounts and post-deal integration of finance and reporting. - [Business Valuation Services in the UAE](https://sgaworld.ae/business-valuation-services-uae/): A business valuation estimates what a company, shares or business assets are worth for a specific purpose, such as a sale, investment, shareholder exit, restructuring, transfer pricing or financial reporting. SGA World values UAE businesses using income (discounted cash flow), market (comparable companies and transactions) and asset approaches, with clear assumptions and a written report. - [Document Attestation Services in the UAE](https://sgaworld.ae/document-attestation-uae/): Document attestation is the chain of official stamps that makes a document issued in one country valid in another. Foreign documents for UAE use are usually authenticated in the issuing country, legalised by the UAE embassy there and attested by the UAE Ministry of Foreign Affairs. UAE documents for use abroad follow the reverse route. SGA World arranges attestation through its trusted attestation agent. - [Real Estate and Construction Accounting and Audit](https://sgaworld.ae/real-estate-construction-audit-accounting-uae/): Real estate and construction businesses in the UAE face specific rules: off-plan sales in Dubai go through project escrow accounts, contract revenue follows IFRS 15, residential and commercial property have different VAT treatments, and brokers have AML duties. SGA World provides audit, accounting, VAT and corporate tax for developers, brokers, landlords and contractors. - [Retail and E-commerce Accounting and Audit](https://sgaworld.ae/retail-ecommerce-accounting-audit-uae/): UAE retailers and e-commerce businesses need accurate inventory, reconciled marketplace and payment data, correct VAT on consumer sales and, for mall tenants, certified sales reports. SGA World provides accounting, audit, VAT and corporate tax for shops, brands, distributors and online sellers in Dubai and across the UAE. - [Oil and Gas Accounting and Audit](https://sgaworld.ae/oil-gas-audit-accounting-uae/): Oil and gas service companies, equipment suppliers and traders in the UAE need contract and equipment accounting, In-Country Value (ICV) certification for major tenders, transfer pricing for group services and careful VAT. Upstream extractive businesses taxed at emirate level can be exempt from federal corporate tax, but service companies are not. SGA World provides audit, accounting and tax. - [Hospitality Accounting and Audit](https://sgaworld.ae/hospitality-accounting-audit-uae/): Hotels, restaurants and cafés in the UAE need daily revenue controls, food and beverage cost tracking, correct VAT on service charges and government fees, IFRS 16 lease accounting and large-team payroll. SGA World provides accounting, audit, VAT and corporate tax for hospitality businesses in Dubai and Abu Dhabi. - [Healthcare and Clinics Accounting and Audit](https://sgaworld.ae/healthcare-clinics-accounting-audit-uae/): Clinics, hospitals, pharmacies and medical suppliers in the UAE need to manage insurance claim receivables and rejections, apply VAT correctly to zero-rated healthcare and standard-rated services, account for doctor fee arrangements and keep inventory of medicines under control. SGA World provides accounting, audit, VAT and corporate tax for healthcare businesses. - [Free Zone Company Audit and Accounting](https://sgaworld.ae/free-zone-company-audit-accounting-uae/): UAE free zone companies must keep proper accounts, meet their zone's audit rules, register for corporate tax and, to pay 0%, meet every Qualifying Free Zone Person condition, including audited accounts and the de minimis limit. Some zones are VAT designated zones. SGA World audits and advises free zone companies in DMCC, JAFZA, DAFZA, DIFC, ADGM and every other UAE free zone. - [Tech Startup and Fintech Accounting](https://sgaworld.ae/tech-startup-fintech-accounting-uae/): Tech start-ups and fintechs in the UAE need investor-grade accounts: SaaS revenue under IFRS 15, share options under IFRS 2, SAFEs and convertible notes, and clean data for due diligence. They must register for corporate tax and choose between small business relief and QFZP. Fintechs also deal with regulators such as the CBUAE, DFSA, FSRA or VARA. SGA World provides accounting, audit and tax. ## Free zone audit, accounting and tax - [DMCC Approved Auditors](https://sgaworld.ae/dmcc-approved-auditors/): Every DMCC company must have its annual accounts prepared under IFRS, audited by a firm on DMCC's Approved Auditor List and uploaded to the DMCC Member Portal within six months of its financial year end: 30 June for a 31 December year end. SGA World prepares the accounts, gets them audit-ready, coordinates the audit and handles the portal submission from Business Bay. - [JAFZA Approved Auditors](https://sgaworld.ae/jafza-approved-auditors/): 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. - [DAFZA Approved Auditors](https://sgaworld.ae/dafza-approved-auditors/): Companies in Dubai Airport Freezone (DAFZA) must keep proper accounts and submit audited financial statements before their licence is renewed. They also register for UAE corporate tax, where the 0% rate applies only to a Qualifying Free Zone Person, and for VAT once supplies pass AED 375,000. SGA World provides approved audits, accounting, VAT and corporate tax services for DAFZA companies. - [DIFC Approved Auditors](https://sgaworld.ae/difc-approved-auditors/): DIFC companies must have their annual accounts audited under DIFC Companies Law No. 5 of 2018, unless they are small private companies with turnover below USD 5 million and no more than 20 shareholders. DFSA-regulated firms need a DFSA-registered auditor. All DIFC entities also register for UAE corporate tax. SGA World provides approved audits, accounting and tax services for DIFC companies. - [ADGM Approved Auditors](https://sgaworld.ae/adgm-approved-auditors/): ADGM companies file annual accounts with the ADGM Registration Authority within nine months of the year end, audited by an ADGM registered auditor unless an exemption applies, such as the small company exemption. A company claiming the 0% Qualifying Free Zone Person rate needs audited accounts regardless. SGA World provides ADGM approved audits, IFRS accounting, corporate tax and VAT. - [DSO Approved Auditors](https://sgaworld.ae/dso-approved-auditors/): Companies licensed in Dubai Silicon Oasis (DSO), including companies set up through IFZA Dubai, must keep proper accounts and submit audited financial statements each year, usually before licence renewal. They also register for UAE corporate tax, where 0% applies only to a Qualifying Free Zone Person on qualifying income. SGA World provides approved audits, accounting, VAT and corporate tax for DSO companies. - [SAIF Zone Approved Auditors](https://sgaworld.ae/saif-zone-approved-auditors/): Every company in Sharjah Airport International Free Zone (SAIF Zone) must have its financial statements audited each year by a SAIF Zone approved auditor and submit them before the licence is renewed. SAIF Zone is a VAT designated zone, and every company registers for UAE corporate tax, where 0% applies only to a Qualifying Free Zone Person. SGA World provides SAIF Zone approved audits, accounting, VAT and tax. - [Masdar City Free Zone Approved Auditors](https://sgaworld.ae/masdar-city-free-zone-approved-auditors/): Companies licensed in Masdar City Free Zone, Abu Dhabi, submit audited financial statements each year before licence renewal, signed by an auditor the free zone accepts. Every company registers for UAE corporate tax, where 0% applies only to a Qualifying Free Zone Person, and for VAT once supplies pass AED 375,000. SGA World provides Masdar City approved audits, accounting, VAT and tax. - [Meydan Free Zone Audit Services](https://sgaworld.ae/meydan-free-zone-audit-services/): Meydan Free Zone does not generally require an audit for licence renewal, but many Meydan companies still need one. Audited financial statements are required for corporate tax if the company claims Qualifying Free Zone Person status or has revenue above AED 50 million, and banks, investors or the authority may ask for them. SGA World provides audit, accounting, VAT and corporate tax for Meydan companies. - [Dubai South Audit Services](https://sgaworld.ae/dubai-south-audit-services/): Dubai South free zone companies submit audited financial statements each year, usually before licence renewal, signed by an auditor the authority accepts. Every company registers for UAE corporate tax, where 0% applies only to a Qualifying Free Zone Person, and part of the zone is a VAT designated zone for goods. SGA World provides audit, accounting, VAT and corporate tax services for Dubai South companies. - [Dubai Media City Audit Services](https://sgaworld.ae/dubai-media-city-audit-services/): Dubai Media City (DMC) companies are licensed by the Dubai Development Authority (DDA) and submit audited IFRS financial statements each year, through the AXS portal, before licence renewal. Every DMC company registers for UAE corporate tax, where 0% applies only to a Qualifying Free Zone Person, and for VAT once supplies pass AED 375,000. SGA World provides audit, accounting, VAT and tax for DMC companies. - [Dubai Internet City Audit Services](https://sgaworld.ae/dubai-internet-city-audit-services/): Dubai Internet City (DIC) companies are licensed by the Dubai Development Authority (DDA) and submit audited IFRS financial statements each year before licence renewal. Tech companies there face specific issues: SaaS revenue under IFRS 15, capitalised software costs, investor funding and, for corporate tax, whether software income is qualifying IP income. SGA World provides DIC audits, accounting, VAT and tax. - [Abu Dhabi Airports Free Zone (ADAFZ) Audit Services](https://sgaworld.ae/adafz-audit-services/): 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. - [twofour54 Audit Services](https://sgaworld.ae/twofour54-audit-services/): twofour54 is Abu Dhabi's free zone for media, entertainment and gaming companies. Every twofour54 company keeps proper accounts and registers for UAE corporate tax; an audit is required for corporate tax if it claims Qualifying Free Zone Person status or has revenue above AED 50 million, and is often needed for production rebates, banks and investors. SGA World provides twofour54 audits, accounting, VAT and tax. - [ICAD Audit Services](https://sgaworld.ae/icad-audit-services/): Industrial City of Abu Dhabi (ICAD) in Mussafah hosts manufacturers and industrial companies, now under the KEZAD Group. Whether an ICAD company is taxed as a free zone person or a mainland company depends on its licence, which decides the QFZP option and audit duties. Every company registers for corporate tax and keeps proper accounts. SGA World provides ICAD audits, cost accounting, VAT and tax. - [Khalifa Port Free Trade Zone Audit Services](https://sgaworld.ae/khalifa-port-free-trade-zone-audit-services/): 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. - [Hamriyah Free Zone Audit Services](https://sgaworld.ae/hamriyah-free-zone-audit-services/): Hamriyah Free Zone (HFZA) in Sharjah is an industrial and port-based free zone and a VAT designated zone. HFZA companies are generally expected to submit audited financial statements from an auditor the authority accepts when renewing their licence, and every company registers for UAE corporate tax, where 0% applies only to a Qualifying Free Zone Person. SGA World provides HFZA audits, accounting, VAT and tax. - [Sharjah Media City (SHAMS) Audit Services](https://sgaworld.ae/shams-audit-services/): Sharjah Media City (SHAMS) is a popular, low-cost free zone for media, creative, e-commerce and consultancy businesses. Every SHAMS company must keep proper accounts and register for UAE corporate tax. An audit is required to claim Qualifying Free Zone Person status or for revenue above AED 50 million, and SHAMS, banks or investors may also ask for one. SGA World provides SHAMS accounting, audits, VAT and tax. - [RAKEZ Audit Services](https://sgaworld.ae/rakez-audit-services/): RAKEZ (Ras Al Khaimah Economic Zone) was formed in 2017 by merging RAK Free Trade Zone and RAKIA. RAKEZ companies submit audited IFRS financial statements each year under the RAKEZ Companies Regulations, and every company registers for UAE corporate tax, where 0% applies only to a Qualifying Free Zone Person. SGA World provides audit, accounting, VAT and tax for RAKEZ and former RAK FTZ companies. - [Ajman Free Zone Audit Services](https://sgaworld.ae/ajman-free-zone-audit-services/): Ajman Free Zone (AFZ) companies must keep books of account and prepare annual financial statements, and are generally expected to provide audited accounts from an auditor the Ajman Free Zone Authority accepts at licence renewal. AFZ is a VAT designated zone, and every company registers for UAE corporate tax. SGA World provides audit, accounting, VAT and tax for Ajman Free Zone companies. - [Fujairah Free Zone Audit Services](https://sgaworld.ae/fujairah-free-zone-audit-services/): Fujairah Free Zone (FFZ) companies submit annual audited financial statements from an auditor approved by the Fujairah Free Zone Authority, generally as a condition of licence renewal. Next to the Port of Fujairah, FFZ hosts oil, shipping, bunkering and trading companies. It is a VAT designated zone, and every company registers for UAE corporate tax. SGA World provides FFZ audits, accounting, VAT and tax. - [UAQ Free Trade Zone Audit Services](https://sgaworld.ae/uaq-free-trade-zone-audit-services/): UAQ Free Trade Zone (Umm Al Quwain) is a low-cost free zone popular with e-commerce, trading and service businesses. It is reported not to require audited accounts for licence renewal, but every company keeps proper records and registers for UAE corporate tax, and an audit is required to claim Qualifying Free Zone Person status or for revenue above AED 50 million. SGA World provides UAQ FTZ accounting and tax. ## Insights - [ERPNext E-Invoicing in the UAE: PINT AE and Peppol Setup Guide (2026)](https://sgaworld.ae/erpnext-e-invoicing-uae/): Get ERPNext ready for UAE e-invoicing: what the UAE regional setup covers, connecting an accredited ASP, PINT AE data mapping, credit notes and deadlines. - [Zoho Books E-Invoicing UAE: Step-by-Step Setup Guide (2026)](https://sgaworld.ae/zoho-books-e-invoicing-uae/): How to set up Zoho Books for UAE e-invoicing: appoint Zoho as your ASP on EmaraTax, PINT AE data, pushing invoices, costs and the 30 October 2026 deadline. - [How Many Comparables Does a Transfer Pricing Study Need?](https://sgaworld.ae/how-many-comparables-transfer-pricing-study/): There is no fixed minimum number of comparables in UAE transfer pricing. How the screening funnel works, what a strong set looks like and what the FTA expects. - [Internal vs External Comparables in Transfer Pricing](https://sgaworld.ae/internal-vs-external-comparables-transfer-pricing/): Internal vs external comparables in UAE transfer pricing: what each is, examples, how they compare, which the OECD and FTA prefer, and how to document the search. - [What Is a TNMM Benchmark Study? (UAE Transfer Pricing)](https://sgaworld.ae/tnmm-benchmark-study-uae/): TNMM benchmark studies explained for UAE transfer pricing: when TNMM is used, the steps, profit level indicators, the interquartile range and what the FTA expects. - [Transfer Pricing Benchmarking Tools and Databases: Orbis and TP Catalyst](https://sgaworld.ae/transfer-pricing-benchmarking-tools-databases/): Which databases are used for transfer pricing benchmarking in the UAE? Orbis and TP Catalyst explained, how they are used in a study, and why free tools fall short. - [DMCC Suffix Change: From "DMCC" to "FZCO" — What Every Member Company Needs to Know](https://sgaworld.ae/dmcc-suffix-change-fzco-2025/): DMCC suffix change explained: FZCO for new companies from 2 January 2025, FZ Branch for branches, the 18-month transition, the free certificate and what to update. - [AML Compliance in the UAE: A Practical Guide for Businesses](https://sgaworld.ae/aml-compliance-uae-dubai/): UAE AML compliance under Federal Decree-Law 10 of 2025: which businesses are covered, what an AML programme needs, goAML, AED 55,000 cash reports and red flags. - [UAE Extends eInvoicing Provider Deadline to 30 October 2026](https://sgaworld.ae/uae-extends-einvoicing-deadline-to-october-2026/): The UAE moved the eInvoicing ASP appointment deadline for AED 50M+ businesses to 30 October 2026, but go-live stays 1 January 2027. What changed and what to do now. - [ERPNext Dubai: ERPNext Consultants and Accountants in the UAE](https://sgaworld.ae/erpnext-dubai/): ERPNext in Dubai: UAE VAT, WPS payroll and e-invoicing readiness, implementation steps and ERPNext accounting from SGA World's ERPNext consultants and accountants. - [How to Choose the Right Audit Firm in Dubai: 10 Key Factors](https://sgaworld.ae/how-to-choose-audit-firm-in-dubai/): How to choose an audit firm in Dubai: 10 factors to compare, a weighted scoring sheet for audit quotes, and the questions to ask before appointing your auditor. - [DMCC Approved Auditors 2026: Rules, Deadline and Checklist](https://sgaworld.ae/dmcc-approved-auditors-2026-official-guide-by-sga-world-auditing-accounting-llc-spc/): DMCC approved auditor rules for 2026: who must comply, the six-month deadline for audited accounts, what auditors must confirm, and how to check your auditor is approved. - [How to Obtain a Dubai ICV Certificate for Dubai Municipality](https://sgaworld.ae/how-to-obtain-dubai-icv-certificate-for-dubai-municipality/): How to obtain a Dubai ICV certificate: the Dubai In-Country Value Programme launched in May 2025, who needs it, documents, steps, national vs Dubai ICV, and score tips. - [FTA Clarification on Valuation Method for Qualifying Immovable Property Disposal by Real Estate Developers](https://sgaworld.ae/fta-clarification-on-valuation-method-for-qualifying-immovable-property-disposal/): FTA CTP009 explained: how UAE real estate developers use the valuation method under MD 120 of 2023 to exclude pre-tax gains on qualifying property, with an example. - [E-Invoicing in the UAE: 2026 Guide to Deadlines, Rules and Penalties](https://sgaworld.ae/e-invoicing-in-uae/): UAE e-invoicing explained: who must comply, the 30 October 2026 ASP deadline and 1 January 2027 go-live, the five-corner model, penalties and steps to get ready. - [Free Zone Companies Trading in Mainland Dubai: Permits, Fees and Tax](https://sgaworld.ae/free-zone-mainland-operating-permit-dubai/): How Dubai free zone companies can operate on the mainland under Resolution 11 of 2025: branch licence, AED 5,000 temporary permit, conditions, and QFZP and VAT impact. - [Dubai CA: Chartered Accountants in Dubai](https://sgaworld.ae/dubai-ca-experts-sga-world-uae-services/): What chartered accountants in Dubai do, which qualifications and registrations matter, how to choose a CA firm, and what Indian CAs should know about working in Dubai. - [Outsourcing Payroll in the UAE: In-House vs Outsourced Payroll](https://sgaworld.ae/outsourcing-payroll-services-for-businesses-in-uae/): Should your UAE business outsource payroll? In-house vs outsourced payroll compared, hidden costs, the 2026 WPS 1st-of-month rule, risks and how to choose a provider. - [Why SMEs in the UAE Outsource Accounting: 2026 Guide](https://sgaworld.ae/why-smes-outsource-accounting-in-the-uae-2025-insights/): Why UAE SMEs outsource accounting: corporate tax, VAT and e-invoicing, what is included, when to outsource, in-house vs outsourced costs and how to choose a provider. - [Dubai International Academic City (DIAC): The Complete Guide for 2026](https://sgaworld.ae/dubai-international-academic-city-the-complete-guide/): Dubai International Academic City explained: universities, location, DDA and KHDA licensing, corporate tax and VAT for education providers, and DIAC audit rules. - [Dubai International Academic City Audit Services: A Guide for Education Providers](https://sgaworld.ae/dubai-international-academic-city-audit-services/): DIAC audit requirements for universities and training providers: DDA-approved auditors, deadlines, tuition revenue, IFRS 16 leases, parent university fees, VAT and tax. - [Top Dubai Auditors: How to Find an Approved Auditor for Your Company](https://sgaworld.ae/discover-top-dubai-auditors-for-your-business-needs/): Which auditors can audit your Dubai company? Approved auditor rules for mainland, DMCC, JAFZA, DAFZA, DDA, DIFC and Dubai Land Department, with deadlines and checks. - [DMCC Audit Deadline: 2025 Extension, Dates and Late Submission](https://sgaworld.ae/dmcc-audit-deadline-2025-extention/): DMCC audited accounts are due within six months of year end. The 2025 one-time extension to 30 September, deadlines by year end, and what happens if you are late. - [UAE Small Business Relief (SBR): Corporate Tax Guide, Extended to 2029](https://sgaworld.ae/uae-small-business-relief-sbr-ct-exemption-guide/): UAE Small Business Relief explained: AED 3 million revenue test, extension to 2029 under MD 131 of 2026, who is excluded, losses you give up, and how to claim it. - [Best 10 Auditors in UAE: Trusted Audit Firms for 2026](https://sgaworld.ae/mastering-financial-reporting-council-could-see-significant/): Ten well-known audit firms in the UAE for 2026, from the Big Four to independent firms, plus who needs an audit, how to verify an auditor and what affects audit fees. - [Guide to UAE Corporate Tax Calculation: Rates and Steps](https://sgaworld.ae/UAE-Tax/guide-to-uae-corporate-tax-calculation/): How to calculate UAE corporate tax: 0% and 9% rates, steps from accounting profit to taxable income, common adjustments, losses and worked examples. - [Corporate Tax Impact Assessment in UAE](https://sgaworld.ae/UAE-Tax/corporate-tax-impact-assessment-in-uae/): What a UAE corporate tax impact assessment covers, who needs one in Dubai and Abu Dhabi, what you receive and how it shapes your corporate tax return. - [Understanding Qualifying Free Zone Person (QFZP) in UAE Corporate Tax Law](https://sgaworld.ae/UAE-Tax/understanding-qualifying-free-zone-person-qfzp-in-uae-corporate-tax-law/): What a Qualifying Free Zone Person is, the conditions for 0% corporate tax, qualifying income, the de minimis rule and what happens if a condition is missed.