By September 30, 2025, UAE businesses within the scope of corporate tax must have their FY 2024 audited financial statements finalized, transfer pricing (TP) adjustments completed, and related-party disclosures submitted.
This marks one of the most significant compliance milestones since the introduction of corporate tax in the UAE. With the first real deadlines now imminent, businesses must act decisively to avoid penalties and safeguard their reputation.
FROM NEW RULES TO REAL DEADLINES
When the UAE introduced corporate tax and transfer pricing rules, it signaled a fundamental shift from its historically low-tax landscape. Since then, companies have been adapting to the requirements—but 2025 is when compliance moves from theory to practice.
The Federal Tax Authority (FTA) is now enforcing strict filing obligations, and businesses that are unprepared risk facing audits, penalties, and operational disruptions.
WHAT’S DUE IN SEPTEMBER – A TRANSFER PRICING CHECKLIST
To stay compliant, businesses must ensure the following are in place ahead of the September deadline:
- Transfer Pricing Disclosure Form
This must be filed alongside the corporate tax return where thresholds are met:
- AED 40 million in total related-party transactions triggers the requirement.
- AED 4 million per transaction category (e.g., goods, services, financing) must be disclosed once the AED 40 million threshold is reached.
- AED 500,000 in transactions with connected persons also triggers disclosure.
- Supporting Documentation (Master File & Local File)
Required if the business meets either of the following thresholds:
- Member of an MNE group with consolidated revenue ≥ AED 3.15 billion.
- Standalone entity with revenue ≥ AED 200 million.
These files must include benchmarking studies, functional analyses, and economic analyses to prove transactions are at arm’s length.
- Consistency Across Records
The FTA will cross-check disclosures, financial statements, tax returns, and intercompany agreements. Even minor inconsistencies could raise audit flags.
RISKS OF NON-COMPLIANCE
Failure to comply with TP rules can lead to:
- Financial penalties that erode profitability.
- Increased audit exposure from the FTA.
- Reputational risks with investors, lenders, and stakeholders.
Non-compliance is not just an administrative oversight—it can have lasting financial and strategic consequences.
TURNING COMPLIANCE INTO A STRATEGIC ADVANTAGE
When approached proactively, TP compliance can go beyond avoiding penalties. Businesses can:
- Strengthen governance with clear policies for related-party dealings.
- Enhance operational efficiency by aligning TP policies with business models.
- Support strategic growth through robust benchmarking and defensible pricing structures.
The September deadline is therefore both a regulatory requirement and a strategic opportunity.
HOW WE CAN HELP
At Intelpoint Consulting, we help businesses navigate the UAE’s evolving tax and TP landscape with precision and foresight. Our team provides:
- End-to-end TP compliance support (disclosure forms, Master File, Local File).
- Benchmarking and economic analyses tailored to your industry.
- Strategic advisory to transform compliance into competitive advantage.
With the September deadline fast approaching, now is the time to act.
Contact us today at info@intelpointconsulting.com to ensure your business is ready.