Clear, compliant ESR filing support for UAE businesses
AL SAHRAA provides practical Economic Substance Regulations (ESR) filing services for companies operating in the UAE. We guide businesses through the notification and reporting process, document preparation, and compliance assessment to ensure timely submissions and demonstrable economic substance.
Overview
Economic Substance Regulations require relevant UAE entities to demonstrate adequate activities in the UAE for certain activities. AL SAHRAA helps you determine applicability, prepare supporting evidence, and file notifications and annual reports in line with Ministry of Finance and local regulator requirements. We work with your finance and operations teams to collect required documentation, draft narrative explanations of core income-generating activities, and compile evidence such as staff, premises, and expenditure records. Our approach focuses on accuracy, audit-readiness, and clear record-keeping to reduce follow-up queries from regulators. Whether you are in Dubai, Ajman, or elsewhere in the UAE, we tailor ESR support to your legal structure and industry. We also coordinate with related corporate tax and VAT services when ESR obligations intersect with broader tax compliance needs.
What to prepare
- Company trade license and incorporation documents
- Organisational chart and details of directors/shareholders
- Financial statements or management accounts for the relevant period
- Payroll records and details of key personnel performing core activities
- Lease agreements or proof of premises in the UAE
- Contracts, invoices or evidence showing core income-generating activities
- Copies of policies or operational manuals relevant to the activity
How the process works
- Initial intake and applicability assessment to confirm whether ESR applies to your entity
- Gathering and reviewing supporting documents (contracts, payroll, leases, financials)
- Drafting the ESR notification or annual report and supporting narrative
- Client review and approval of filings and evidence package
- Submission to the relevant regulatory portal and confirmation tracking
Why clients choose AL SAHRAA
- Admin-reviewed quotations before you proceed.
- Document coordination and progress tracking in one portal.
- Support for business, compliance, visa, insurance, and IT-related requests.
- Clear request history, updates, and delivery follow-up.
Frequently asked questions
Which UAE companies must file ESR notifications?
Entities conducting one or more of the specified relevant activities (e.g., headquarters, distribution and service centres, intellectual property, shipping, financing, holding company, fund management, or leasing) should assess ESR applicability and may need to file notifications and annual reports.
When are ESR filings due in the UAE?
ESR filing deadlines vary by jurisdiction and reporting period; notifications are typically filed annually through the designated local regulator portal. We confirm exact deadlines during the intake and monitor filing windows to avoid late submissions.
What evidence is needed to demonstrate economic substance?
Common evidence includes payroll and HR records, office lease agreements, management meeting minutes, financial records showing UAE expenditures, contracts showing core activity operations, and documentation of decision-making taking place in the UAE.
Can AL SAHRAA help if my company is not currently compliant?
Yes. We perform a gap assessment, advise on remedial measures (such as updating documentation or strengthening local operations), and prepare retrospective filings where required, while clearly advising on potential regulatory outcomes.
Do ESR requirements overlap with corporate tax or VAT obligations?
Yes. ESR interacts with corporate tax and VAT in areas like substance, local presence and financial reporting. We coordinate ESR work with related corporate tax and VAT services to ensure consistent compliance across regimes.
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