ESR Filing, scoped around your position.
Prepare and file your Economic Substance Report accurately and on time to meet UAE standards and avoid penalties.
ESR filings are not required for financial years ending after 31 December 2022 following Cabinet Decision No. 98 of 2024. Assistance is restricted to historical notifications, reports, amendments and authority responses for earlier periods.
Reviewed against current official guidanceContent review date: 2026-08-30. The official authority remains the source of truth for eligibility, deadlines, fees and processing.
When this service may be relevant
A pre-2023 ESR report remains unresolved
Historical data must be reconciled to a submitted report
An authority has requested a correction or further evidence
Penalties or appeal documentation relate to an earlier ESR period
Records to prepare
Historical ESR notification and report
Relevant-period financial statements
Income, expenditure, assets and employee schedules
Authority requests, decisions and payment evidence
Expected work products
- 01Historical filing reconciliation
- 02Evidence and gap schedule
- 03Amendment or response preparation support
- 04Prior-period record-retention pack
Important scope limits
- Do not submit a new current-year ESR report solely because an old portal remains accessible
- Historical deadlines and facts remain period-specific
- Appeals and legal questions may require separate professional advice
Primary sourceUAE Ministry of Finance — Economic Substance amendment
Check the authority page for the latest service rules and published procedures.
Open official guidance