ESR Notification, scoped around your position.
Submit your Economic Substance notification on time with an accurate activity assessment and complete supporting information.
The UAE cancelled Economic Substance notification and reporting requirements for financial years ending after 31 December 2022. Current support should therefore focus on prior-period obligations, authority requests, amendments and penalty or record questions—not new current-year filings.
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 financial year has an unresolved notification
An authority requests information about a historical ESR period
A prior filing may contain an error
Management needs to confirm that no current ESR filing is due
Records to prepare
Relevant trade licences and activity analysis
Historical notifications and reports
Financial statements for the period
Authority notices and penalty records
Expected work products
- 01Applicable-period assessment
- 02Historical filing and evidence review
- 03Authority-response document list
- 04Written note confirming the current ESR change
Important scope limits
- No new notification is generally required for financial years ending after 31 December 2022
- Historical obligations and penalties can remain relevant
- Authority correspondence should be reviewed against the period concerned
Primary sourceUAE Ministry of Finance — Economic Substance amendment
Check the authority page for the latest service rules and published procedures.
Open official guidance