UAE Audit Deadlines 2025: Complete Calendar & Filing Guide

Missing an audit or compliance deadline in the UAE can result in hefty fines, license renewal issues, and business disruptions. Based on Farahat & Co's 37 years of audit experience and supporting 28,000+ clients across UAE, we've created this comprehensive 2025 calendar that covers every critical deadline you need to know.

Key Statistics from 2024:

• 23% of UAE companies missed at least one filing deadline
• Average penalty cost: AED 18,500 per missed deadline
• Companies with documented compliance calendars had 94% on-time filing rate
• Businesses engaging auditors 60+ days early saved average of 35% in audit fees

This guide provides actionable deadline information, penalty details, and best practices to ensure 100% compliance in 2025.

2025 Key Dates at a Glance

Q1 2025 (January - March)

January 28 - Q4 2024 VAT Return Due February 28 - January 2025 VAT Return Due (monthly filers) March 31 - Large Company Audit Deadline (Dec 31 YE, revenue > AED 100M) March 31 - RERA Audit Deadline

Q2 2025 (April - June)

April 28 - Q1 2025 VAT Return Due April 30 - Medium Company Audit (AED 10-100M) May 30 - Small Company Audit (< AED 10M) June 30 - Corporate Tax Return (2024 tax year)

Q3-Q4 2025

July 28 - Q2 VAT Return September 30 - Large Company Audit (March 31 YE) October 28 - Q3 VAT Return December 31 - Medium Company Audit (March 31 YE)

DED Dubai Mainland Deadlines by Company Size

Large (> AED 100M): 90 days from year-end Medium (AED 10-100M): 120 days from year-end Small (< AED 10M): 150 days from year-end

Free Zone Deadlines

• DIFC: 4 months (April 30 for Dec YE)
• DMCC: 6 months (June 30 for Dec YE)
• JAFZA: 6 months (June 30 for Dec YE)
• ADGM: 6 months (June 30 for Dec YE)

VAT Filing Deadlines

Quarterly Filers (< AED 150M revenue):

• Q4 2024: January 28, 2025
• Q1 2025: April 28, 2025
• Q2 2025: July 28, 2025
• Q3 2025: October 28, 2025

Monthly Filers (> AED 150M revenue): Returns due 28 days after month-end

Penalties

DED Late Filing:

• First offense: AED 10,000
• Second offense: AED 20,000
• Third offense: AED 50,000
• Plus: License renewal blocked, visa issues

VAT Late Filing:

• First late return: AED 1,000
• Second: AED 2,000
• Subsequent: AED 3,000

VAT Late Payment:

• 2% immediately
• 4% per month (max 300%)

Best Practices

1. Set reminders 60, 30, 14, 7 days before
2. Engage auditors early (2-3 months before year-end)
3. Maintain monthly bookkeeping
4. Use accounting software with compliance modules
5. Create compliance checklist
6. Budget for costs
7. Build ongoing relationships with auditors

What If You Missed a Deadline?

1. Act immediately - Don't delay further
2. Expedite the filing - Request express service
3. File ASAP - Even if late, file quickly
4. Request waiver (if first-time offense with valid reason)
5. Prevent future misses - Implement systems

Industry-Specific Deadlines

Detailed Industry Compliance Calendar:

Scroll to see all columns →

Comprehensive Deadline Tables by Entity Type

Dubai Mainland (DED) - Detailed Deadline Schedule

Scroll to see all columns →

Important Notes:

• Size classification based on previous year revenue
• If year-end not Dec 31, add days from your year-end date
• Penalties double for second offense, AED 50K for third+
• License renewal blocked until filing complete

Abu Dhabi (ADDED) - Audit Deadlines

Scroll to see all columns →

Free Zone Detailed Deadlines

Scroll to see all columns →

VAT Filing Calendar 2025 (Complete)

Quarterly Filers (Turnover < AED 150M)

Scroll to see all columns →

Monthly Filers (Turnover > AED 150M)

Returns due 28 days after month-end. For example:

• January 2025 return: Due February 28, 2025
• February 2025 return: Due March 28, 2025
• And so on...

Corporate Tax Filing Deadlines 2025

Scroll to see all columns →

Important: First-time filers may get 12-month extension (total 21 months from YE)

Economic Substance Reporting (ESR) Deadlines

Scroll to see all columns →

Real-World Case Studies

Case Study 1: Missed DED Deadline - Cascading Problems

Company Profile:

• Industry: Trading (electronics)
• Size: Medium (AED 42M revenue)
• Year-End: December 31, 2024
• DED Deadline: April 30, 2025 (120 days)

What Went Wrong:

February 2025: Company started preparing for audit but discovered bookkeeping was 4 months behind. Hired bookkeeper to catch up.

March 2025: Bookkeeping completed but trial balance had AED 850K in unexplained variances. Required investigation.

April 15: Finally engaged auditor, but only 15 days before deadline.

April 28: Auditor identified issues requiring management representation letters and additional documentation. Unable to complete in 2 days.

May 7 (7 days late): Audit finally completed and submitted to DED.

Consequences:

Scroll to see all columns →

Lesson: Missing deadline by just 7 days cost 10x the audit fee itself. The cascading consequences far exceeded the direct penalty.

---

Case Study 2: Proactive Compliance Success Story

Company Profile:

• Industry: Hospitality (restaurant chain)
• Size: Large (AED 125M revenue)
• Year-End: December 31, 2024
• DED Deadline: March 31, 2025 (90 days)

What They Did Right:

October 2024 (3 months before YE):

• Engaged Farahat & Co for year-end audit planning
• Conducted pre-audit readiness review
• Identified missing documentation early

November 2024:

• Completed trial reconciliations
• Resolved all accounting issues pre-year-end
• Prepared draft financial statements

January 2-15, 2025:

• Auditor conducted fieldwork (only 10 working days needed)
• Clean audit with minimal adjustments
• No material issues identified

January 25, 2025:

• Final audit report signed
• Filed 65 days before deadline

Benefits Achieved:

Scroll to see all columns →

ROI on Early Preparation:

• Investment in pre-audit planning: AED 4,500
• Savings/benefits: AED 12,000+
• ROI: 167%

Quote from CFO: "Filing 65 days early felt like a superpower. While competitors scrambled in March, we were already focused on Q1 growth. The early-bird approach is now our standard practice."

---

Case Study 3: Multi-Deadline Management for Group Company

Company Profile:

• Structure: Holding company + 5 subsidiaries
• Locations: DIFC, DMCC, Dubai Mainland, Abu Dhabi, Sharjah
• Combined revenue: AED 380M
• Multiple year-ends: Dec 31, March 31, June 30

Challenge: Managing 5 different entities with 3 different year-ends across 5 jurisdictions = 15 separate compliance deadlines in 2025

Solution Implemented:

1. Centralized Compliance Calendar (January 2025) Created master calendar tracking:

• 5 audit filing deadlines (different dates per entity/jurisdiction)
• 12 VAT returns (monthly filer due to AED 380M group revenue)
• 5 Economic Substance Reports
• 5 Corporate Tax returns
• 5 License renewals
• Total: 32 compliance events in 2025

2. Staggered Engagement Strategy Rather than auditing all 5 entities simultaneously (overwhelming), staggered approach:

Scroll to see all columns →

3. Automated Reminder System

• 90-day advance notice (start audit planning)
• 60-day reminder (engage auditor, begin fieldwork)
• 30-day reminder (finalize audit)
• 14-day reminder (final review, filing)
• 7-day reminder (final confirmation)

Results (2024 Performance):

• 32/32 deadlines met (100% compliance rate)
• Zero penalties incurred
• Average filing 42 days before deadline
• Consolidated audit cost savings: AED 28,000 (vs. ad-hoc rushed audits)
• CFO time savings: Estimated 120 hours (automated reminders vs. manual tracking)

CFO's Lesson: "Managing 15+ compliance deadlines used to be a nightmare. Our centralized calendar and staggered approach transformed chaos into a predictable, manageable system. We've turned compliance into a competitive advantage."

---

Detailed Penalty Structures

DED Dubai Late Filing Penalties

Scroll to see all columns →

Accumulation: Penalties cumulative if multiple years unfiled.

VAT Penalties (Federal Tax Authority)

Late Filing Penalties:

Scroll to see all columns →

Late Payment Penalties:

• Immediate: 2% of unpaid tax
• Monthly: Additional 4% per month (or part thereof)
• Maximum: 300% of original tax amount
• Interest: Compounds monthly, accrues daily

Example Calculation:

• VAT due: AED 50,000
• Filed/paid 3 months late
• Penalty: 2% (immediate) + 4% × 3 (monthly) = 14% = AED 7,000
• Plus late filing penalty: AED 1,000-3,000
• Total: AED 8,000-10,000 (16-20% of tax amount)

Corporate Tax Penalties

Scroll to see all columns →

Free Zone Specific Penalties

Vary by zone, typical structure:

Scroll to see all columns →

Best Practices for Deadline Management

1. Create a Master Compliance Calendar

What to Include:

• All audit filing deadlines by entity
• VAT return dates (monthly or quarterly)
• Corporate tax filing deadlines
• ESR notification and report dates
• License renewal dates
• Other regulatory filings (RERA, DHA, etc.)

Tools:

• Excel/Google Sheets with conditional formatting
• Compliance management software (e.g., Compliance Desk, Taxware)
• Shared calendar (Outlook, Google Calendar) with team alerts
• Project management tools (Asana, Monday.com) with deadline tracking

Pro Tip: Set up automated email reminders at 90, 60, 30, 14, 7, and 3 days before each deadline.

---

2. Engage Auditors Early (The 60-Day Rule)

Optimal Timeline:

Scroll to see all columns →

Cost Savings: Companies engaging 60+ days early save average 25-35% in audit fees compared to rush jobs (< 2 weeks before deadline).

---

3. Maintain Rolling Monthly Bookkeeping

Monthly Checklist:

• ☑ Bank reconciliations completed within 5 days of month-end
• ☑ Accounts receivable/payable aging reviewed
• ☑ Revenue and expense accruals recorded
• ☑ Intercompany reconciliations completed
• ☑ Fixed asset register updated
• ☑ VAT records up to date
• ☑ Management accounts prepared

Why Monthly Matters:

• Year-end audit becomes simple review (not investigation)
• Issues identified and resolved promptly (not 12 months later)
• Reduces year-end audit time by 40-60%
• Management has real-time financial visibility

---

4. Pre-Audit Readiness Review (60 Days Before Year-End)

Checklist:

• ☑ Review previous year audit adjustments - are they addressed?
• ☑ Bank reconciliations current?
• ☑ All significant contracts reviewed for proper accounting?
• ☑ Inventory count planned?
• ☑ Related party transaction disclosures prepared?
• ☑ Tax compliance current (VAT, corporate tax)?
• ☑ Legal matters documented (litigation, commitments)?

Benefit: Catch and fix 80% of issues before year-end, reducing audit time and cost.

---

5. Document Organization Strategy

Cloud Folder Structure:

2024 Audit - [Company Name]
│
├── 01 - Financial Statements
│   ├── Trial Balance - Dec 2024.xlsx
│   ├── Balance Sheet - Draft.pdf
│   ├── P&L Statement - Draft.pdf
│   └── Cash Flow - Draft.pdf
│
├── 02 - Bank & Cash
│   ├── Emirates NBD - Account 123
│   │   ├── Bank Statements (Jan-Dec 2024)
│   │   └── Reconciliations (Jan-Dec 2024)
│   ├── Mashreq - Account 456
│   └── Petty Cash Records
│
├── 03 - Receivables
├── 04 - Inventory
├── 05 - Fixed Assets
├── 06 - Payables & Expenses
├── 07 - Loans & Borrowings
├── 08 - Tax (VAT, Corporate Tax)
├── 09 - Legal & Contracts
└── 10 - Regulatory Filings

Access: Share folder with auditor on Day 1 of fieldwork (saves 3-5 days of document requests).

---

What If You've Already Missed a Deadline?

Immediate Action Plan:

Step 1: Assess the Situation (Day 1)

• How many days past deadline?
• Which authority (DED, FTA, RERA, etc.)?
• Is this first, second, or third offense?
• What are blocking consequences (license, visas)?

Step 2: Contact the Authority (Day 1-2)

• Inform them of the delay and commit to filing date
• Request penalty waiver if:
  • First-time offense, AND
  • Valid reason (illness, natural disaster, system issues), AND
  • File within 30 days of deadline
• Success rate: 15-20% for first-time waivers with valid reasons

Step 3: Expedite the Audit (Day 2-7)

• Contact auditor immediately for express service
• Prepare all documents in advance
• Allocate staff full-time to auditor support
• Cost: Expect 30-50% premium for rush audit

Step 4: File ASAP (Within 30 Days)

• The longer the delay, the higher the penalty risk
• Authorities more lenient on 7-day vs. 90-day late filing
• Get ahead of any escalation procedures

Step 5: Implement Prevention Systems

• Compliance calendar with automated reminders
• Quarterly audit readiness reviews
• Engage auditor 60+ days before next deadline

Case Example:

• Trading company filed 14 days late (first offense)
• Paid AED 10K penalty
• Immediately implemented compliance calendar
• Filed next 3 years 45+ days early
• No further penalties

Quote from Managing Director: "That AED 10K penalty was the wake-up call we needed. We now treat compliance deadlines like customer delivery deadlines - non-negotiable."

---

Frequently Asked Questions

1. What is the deadline for my company's audit in UAE?

It depends on three factors:

1. Your Location/Jurisdiction:

• Dubai Mainland (DED): 90-150 days based on company size
• Abu Dhabi (ADDED): 4 months (120 days)
• Free zones: Usually 4-6 months (varies by zone)

2. Your Company Size (for Dubai Mainland):

• Large (> AED 100M revenue): 90 days
• Medium (AED 10-100M): 120 days
• Small (< AED 10M): 150 days

3. Your Year-End Date: Count the days from your financial year-end date.

Example:

• Dubai Mainland medium company (AED 45M revenue)
• Year-end: December 31, 2024
• Deadline: December 31 + 120 days = April 30, 2025

Pro Tip: If your year-end is different (e.g., March 31), simply add the days from that date (March 31 + 120 days = July 29, 2025).

---

2. How far in advance should I engage my auditor?

Recommended Timeline:

Scroll to see all columns →

Best Practice:

• Engage auditor 60+ days before deadline
• Schedule audit planning meeting 75 days out
• Begin fieldwork 60 days out

Real Data from Farahat & Co (2024 Analysis):

• Clients engaging 90+ days early: Average audit fee AED 18,500
• Clients engaging < 14 days: Average audit fee AED 32,000
• 73% cost premium for late engagement

Peak Audit Season Warning:

• January-March: Dubai Mainland audits (Dec 31 year-ends)
• April-June: Free zone audits
• During peak season, auditors book up 2-3 months in advance

---

3. What happens if I miss the audit filing deadline?

Immediate Consequences:

1. Financial Penalties:

• DED: AED 10,000 (1st offense), AED 20,000 (2nd), AED 50,000 (3rd+)
• Free zones: AED 3,000-20,000 depending on zone
• FTA (if VAT/Tax related): AED 1,000-20,000

2. License Renewal Blocked:

• Cannot renew trade license until audit filed
• Visa processing stops (new visas, renewals, cancellations)
• May impact bank accounts, contracts, tenders

3. Regulatory Scrutiny:

• Marked as non-compliant in government systems
• Future audits may have heightened scrutiny
• May be required to attend compliance meetings

4. Business Disruption:

• Cannot participate in government tenders
• Banks may freeze credit facilities pending compliance
• Suppliers/customers may view as red flag
• Potential impact on business reputation

Long-Term Impact:

• Repeated late filings escalate penalties
• May lead to license suspension/cancellation
• Directors may face travel restrictions (in extreme cases)

Mitigation:

• File as soon as possible (minimize delay)
• First-time offenders may request penalty waiver (15-20% success rate)
• Implement compliance systems to prevent recurrence

---

4. Can I file my audit before the deadline to avoid the rush?

Absolutely - and it's highly recommended!

Benefits of Early Filing:

1. Cost Savings:

• Avoid peak-season premium pricing (save 25-35%)
• No rush fees
• More time for auditor = more efficient = lower cost

2. Better Auditor Availability:

• Choose your preferred auditor (not whoever is available)
• Flexible scheduling around your business needs
• More attention from senior audit team

3. Business Advantages:

• Early license renewal (avoid March/April queues)
• Show financial responsibility to banks, investors, partners
• Use in tender applications earlier
• Peace of mind - one less thing to worry about

4. Identify Issues Early:

• More time to address audit findings
• Opportunity for mid-year corrections
• Better financial planning

Early Filing Statistics (Farahat & Co Clients 2024):

• 34% of clients filed 30+ days early
• Early filers had 92% clean audit rate (vs. 71% for late filers)
• Zero penalties incurred by early filers
• Average cost savings: AED 9,500 per audit

Optimal Timeline:

• Target filing 30-45 days before deadline
• Engage auditor 90 days before deadline
• Complete fieldwork 60 days before deadline

Client Quote: "We used to file 2 days before the deadline every year - total stress. Now we file 6 weeks early. Costs less, less stressful, and we can use the audited financials for bank negotiations earlier. Win-win-win."

---

5. Do free zone companies have the same deadlines as mainland companies?

No - free zone deadlines differ from mainland, and also vary between free zones.

Comparison:

Scroll to see all columns →

Key Differences:

1. Deadline Calculation:

• Mainland: Based on company size (revenue tiers)
• Free zones: Usually flat deadline for all companies

2. License Renewal Linkage:

• Mainland: Strict - cannot renew until audit filed
• Free zones: Varies - some allow renewal before audit, others don't

3. Penalties:

• Mainland: Standardized (AED 10K/20K/50K)
• Free zones: Varies by zone (AED 3K-20K range)

4. Extension Requests:

• Mainland: Rarely granted
• Free zones: More flexible (especially DIFC, ADGM)

Important: If you have entities in multiple jurisdictions, you'll have different deadlines for each. Use a centralized compliance calendar to track.

Example - Group Structure:

• Parent (DIFC): April 30 deadline
• Trading sub (Dubai Mainland): March 31 deadline
• Logistics sub (JAFZA): June 30 deadline
• 3 separate audits, 3 separate deadlines

---

6. Can I get an extension on my audit deadline?

It depends on the jurisdiction - extensions are rarely granted.

Dubai Mainland (DED):

• Extension availability: Extremely rare
• Process: Must apply in writing with supporting documentation
• Valid reasons: Force majeure, auditor resignation mid-audit, major system failures
• Success rate: < 5%
• Our recommendation: Don't count on extension - plan to meet original deadline

Abu Dhabi (ADDED):

• Similar to Dubai - extensions rarely granted
• Must demonstrate exceptional circumstances
• Written application required

Free Zones (DIFC, ADGM, DMCC):

• More flexible than mainland
• Extension requests considered on case-by-case basis
• Typical extension: 30-60 days
• May require:
  • Explanation letter
  • Evidence of audit in progress
  • Fee payment (some zones charge for extension)
• Success rate: 20-40% for valid reasons

Valid Reasons for Extension Requests:

• Auditor resignation or unavailability (must show evidence)
• Major system failure (fire, flood, cyber attack)
• Regulatory investigation requiring additional work
• Complex restructuring or merger activity
• Death/serious illness of key financial personnel

Invalid Reasons (Rarely Accepted):

• "We didn't have time"
• "Our books weren't ready"
• "We forgot to engage an auditor"
• Staff turnover or vacations
• Busy with other projects

Best Practice: Rather than request extension, engage auditor early and avoid the situation entirely. Extensions create:

• Uncertainty about approval
• Potential penalties if denied
• Delayed license renewal
• Stress and business disruption

Our 37-Year Experience: Of 28,000+ clients, fewer than 0.5% have successfully obtained extensions. It's not a reliable strategy.

---

7. Are VAT return deadlines different from audit deadlines?

Yes - VAT deadlines are separate and more frequent than audit deadlines.

Key Differences:

Scroll to see all columns →

VAT Filing Schedule:

Quarterly Filers (< AED 150M turnover):

• 4 returns per year
• Due 28 days after quarter-end
• 2025 dates: Jan 28, Apr 28, Jul 28, Oct 28

Monthly Filers (> AED 150M turnover):

• 12 returns per year
• Due 28 days after month-end
• Example: January return due February 28

Important: VAT deadlines do NOT change based on:

• Your company size
• Your financial year-end
• Your location (mainland vs. free zone)
• Whether you've completed your audit

They are independent of audit deadlines.

Coordination with Audit: While separate, we recommend:

1. Ensure VAT returns are current before starting audit
2. VAT reconciliation is part of audit review
3. Any VAT discrepancies found in audit should be corrected via amended returns
4. Coordinate auditor access to VAT records

Penalty Comparison Example:

• Company with Dec 31 year-end misses both deadlines:
  • Late audit (March 31 deadline): AED 10,000
  • Late Q1 VAT return (April 28): AED 1,000-3,000
  • Total: AED 11,000-13,000 for missing both

Best Practice:

• Set separate calendar reminders for VAT (monthly/quarterly)
• Don't let VAT filing slip while focusing on annual audit
• Many clients use tax agents for VAT, separate from audit firm

---

Conclusion

Audit deadline compliance in UAE is non-negotiable. With penalties ranging from AED 3,000 to AED 50,000 and consequences including license renewal blocks and visa processing stops, the cost of missing deadlines far exceeds the cost of proper planning.

Your 2025 Compliance Success Plan:

1. Create Your Calendar Today - Document all applicable deadlines for your business
2. Engage Your Auditor Early - Contact auditor 90 days before deadline, begin fieldwork 60 days out
3. Maintain Monthly Bookkeeping - Don't let accounting pile up until year-end
4. Set Automated Reminders - 90, 60, 30, 14, 7 days before each deadline
5. Target Early Filing - Aim to file 30-45 days before deadline

At Farahat & Co, we've helped 28,000+ clients maintain 100% compliance over 37 years. Our services include:

Compliance Calendar Management:

• Custom deadline tracking for your specific entities
• Automated reminder system
• Coordination across multiple jurisdictions

Express Audit Services:

• Fast-track audits for urgent situations
• Available during peak season
• 7-10 day completion for prepared clients

Year-Round Support:

• Quarterly readiness reviews
• Monthly bookkeeping services
• VAT return preparation and filing

Download Our Free 2025 Compliance Calendar Get a customized calendar for your business with all applicable deadlines, automated reminders, and filing checklist.

Contact us today to ensure you never miss another deadline.