ESR Notification

Submitted Annually  Economic Substance Report and Notifications Have to be

Companies and establishments that are involved in ‘relevant activities’ in the UAE are required to submit economic substance notifications and reports to the regulatory authority on an annual basis, in accordance with the provisions of the Cabinet Resolution, which stipulates the submission of these notifications and reports. Failure to adhere to this will result in sanctions.

Submission Deadlines 

A maximum period of 6 months is granted from the end of the fiscal year.

A maximum period of 12 months is granted from the end of the fiscal year.

Submit Economic Substance Notifications

Companies are required to submit Economic Substance Regulations’ notifications and reports via the e-platform on the Ministry of Finance’s website. Companies licensed by the local economic development departments, Fujairah Municipality or Dibba Fujairah Municipality ‘to which the decision applies’ must apply through the platform and select the Ministry of Economy, for the following related activities only:

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