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ESR service

ESR Registration Services in the UAE

Understand your Economic Substance obligations and complete the required registration with expert guidance.

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ESR / 01

ESR Registration

Requirement → Records → Scope → Delivery
A practical engagement

ESR Registration, scoped around your position.

Understand your Economic Substance obligations and complete the required registration with expert guidance.

ESR is no longer an ongoing registration or filing regime for financial years ending after 31 December 2022. This service is limited to checking historical portal access, prior-period records and unresolved authority matters.

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 business needs access to historical ESR records
A pre-2023 relevant activity was not assessed
An old filing profile or authority request remains open
A buyer or auditor requests evidence of historical compliance

Records to prepare

Historical portal and registration information
Trade licences and relevant-activity analysis
Prior notifications, reports and receipts
Authority correspondence

Expected work products

  1. 01Historical status review
  2. 02Prior-period evidence index
  3. 03Outstanding-action assessment
  4. 04Current-regime clarification note

Important scope limits

  • This page does not represent ESR as a current annual registration requirement
  • Prior-period facts may still require specialist review
  • Portal availability does not itself create a current filing obligation
Primary sourceUAE Ministry of Finance — Economic Substance amendment

Check the authority page for the latest service rules and published procedures.

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Questions, answered

ESR Registration FAQs

Use these answers as general orientation, then discuss the facts and records that apply to your position.

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When is esr registration support relevant?

A business needs access to historical ESR records A pre-2023 relevant activity was not assessed An old filing profile or authority request remains open A buyer or auditor requests evidence of historical compliance

Which records should be prepared?

Historical portal and registration information Trade licences and relevant-activity analysis Prior notifications, reports and receipts Authority correspondence

What should the engagement produce?

Historical status review Prior-period evidence index Outstanding-action assessment Current-regime clarification note The exact scope and authority processing time are confirmed after the initial document review.

Start with the right scope

Bring us the tax question in front of you.

We’ll help identify the relevant service, required records and practical next step.

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