العربية
Registration is only the first step. The FTA’s 3 November 2026 webinar highlighted continuing obligations for in-scope entities, including returns, payment, record retention and updates to registration information.
Top-up Tax Return and payment deadlines
The general deadline is 15 months from the end of the Reporting Fiscal Year. For the Reporting Fiscal Year that is the first Transition Year of any Constituent Entity of the MNE Group, the period is 18 months. For illustration, where an 18-month period applies to a 31 December 2025 year-end, the deadline is 30 June 2027.
Pillar Two Information Return
The webinar referred to Ministerial Decision No. 133 of 2026 and discussed Information Return obligations for relevant UAE Constituent Entities (subject to the stated Investment Entity exclusion), UAE joint ventures and JV subsidiaries, and specified Stateless Reverse Hybrid Entities created under UAE law. The detailed statutory rules govern who files and how any designation or notification arrangement operates.
Role of the Designated Local Entity
A Designated Local Entity (DLE) may be appointed for Information Return or notification purposes. This is distinct from the DDFE’s role in domestic registration and administration. Groups should document both appointments where relevant.
Record retention
The webinar states that relevant records and documents must be retained for seven years. Groups should maintain financial calculations, entity classification assessments, safe harbour support and registration documentation.
Changes after registration
Relevant changes, including a change in DDFE or transfers of entities, must be reflected in registration information and notified to the FTA as required. Group finance and tax teams should maintain an internal change-monitoring process.
Compliance readiness checklist
- Establish a reporting calendar for returns and payments.
- Assign responsibility for DDFE and DLE coordination.
- Confirm the group reporting fiscal year and transition-year treatment.
- Gather jurisdictional financial and entity information.
- Retain records and track changes in the group structure.
Pillar Two compliance requires coordinated tax, finance and legal processes across the multinational group. Early planning helps reduce classification errors and missed filing obligations.
How Hallmark can assist
Hallmark International Auditors & Accountants supports multinational groups with Pillar Two applicability assessments, DMTT registration, DDFE coordination, safe harbour reviews and ongoing tax compliance.
Dubai, UAE | 055 763 6758 / 04 259 9055
