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ESR Assessment & Filing UAE

VAT BOX providing ESR Assessment & Filing Services in Dubai, Abu Dhabi, Sharjah, Ajman, Ras Al Khaimah and all over UAE.


Economic Substance Regulations is another compliance requirement for entities registered in the UAE. The United Arab Emirates (UAE) Ministry enacted the Cabinet Resolution no. 31/2019 with effect from 30th April 2019 on Economic Substance Regulations in the UAE. This was followed by the Ministerial Decision 215 for the year 2019 giving directives for the implementation of the provisions of Cabinet Decision no. 31/2019. The rule is released on 30th April 2019 and is applicable to all Licensee carrying on the following Relevant Activities in the UAE, including the Free Zone or Financial Free Zone; with effect from the year 2019.
Banking Business
Insurance Business
Investment Fund Management Business
Lease-Finance Business
Shipping Business
Headquarters Business
Intellectual Property Business
Holding Company Business
Distribution & Service Center Business

Companies in which Government of the State or Government of any Emirate of the UAE or any governmental authority or body of any of them having at least 51%  direct or indirect ownership in Company’s shareholding.

How to meet the Economic Substance Regulation Test?
1) Check whether the entity is directed and managed in the State in relation to that activity.
2) Check whether the entity conducts/ performs Core Income-Generating Activity (CIGA) in the State.
3) Check whether the company employs the adequate number of qualified full-time employees or incurs an adequate level of operating expenditure and adequate physical assets in the state.
4) If CIGA is conducted by another entity for the relevant licensee, then check whether the Licensee has full control and is be able to monitor the activities of another entity.
Note: The list is only inclusive and as and when we get further information, we will update in the below chart:























































































































































































































































































































Sr. No Authority Emirates Who is required to file? How to file? When to file? Form released
1 Abu Dhabi Mainland (Ministry of Economy) Abu Dhabi Only licensees conducting relevant activity Economic Substance Notification By 30 June 2020 Yes
2 Abu Dhabi Global Market (ADGM) Abu Dhabi Only licensees conducting relevant activity Economic Substance Notification Link ADGM 30th June 2020 Yes
3 Dubai Silicon Oasis (DSO) Dubai All licensees, (Even if the relevant activity is not conducted) Email ESR notification form to lic_section@dso.ae By 31 May 2020 Yes
4 DAFZA Dubai All licensees, (Even if the relevant activity is not conducted) DAFZA portal By 31 May 2020 (extended from 3 May 2020) Yes
5 Dubai Aviation City Corporation Dubai All licensees, (Even if the relevant activity is not conducted) Email ESR Notification form to economic.substance@dacc.ae By 7 June 2020 Yes
6 Dubai South Dubai All licensees, (Even if relevant activity is not conducted) Email ESR Notification form to economic.substance@dacc.ae By 7 June 2020 Yes
7 DIFC Dubai All licensees, (Even if relevant activity is not conducted) DIFC portal By 30 June 2020 (extended from 12 June 2020) Yes
8 Dubai Internet City Dubai Only licensees conducting relevant activity axsportal By 25 June 2020 Yes
9 Dubai Academic City Dubai Only licensees conducting relevant activity axsportal By 25 June 2020 Yes
10 Dubai Science Park Dubai Only licensees conducting relevant activity axsportal By 25 June 2020 Yes
11 Dubai Design District Dubai Only licensees conducting relevant activity axsportal By 25 June 2020 Yes
12 Dubai Knowledge Park Dubai Only licensees conducting relevant activity axsportal By 25 June 2020 Yes
13 Dubai Production City Dubai Only licensees conducting relevant activity axsportal By 25 June 2020 Yes
14 Dubai Outsource City Dubai Only licensees conducting relevant activity axsportal By 25 June 2020 Yes
15 Dubai Media City Dubai Only licensees conducting relevant activity axsportal By 25 June 2020 Yes
16 Dubai Studio City Dubai Only licensees conducting relevant activity axsportal By 25 June 2020 Yes
17 Emirates Tower Dubai Only licensees conducting relevant activity axsportal By 25 June 2020 Yes
18 DMCC Dubai All licensees, (Even if relevant activity is not conducted) DMCC portal By 30 June 2020 Yes
19 Dubai Mainland (Ministry of Economy) Dubai Only licensees conducting relevant activity Economic Substance Notification By 30 June 2020 Yes
20 Jebel Ali Free Zone Authority Dubai Licensees conducting any of the Relevant Activity Jafza.lease-license@jafza.ae 30th June 2020 Yes
21 AJMAN FZ Ajman All licensees, (Even if the relevant activity is not conducted) email the ESR notification to info@afz.ae By 30 June 2020 Yes
22 Ajman Mainland (Ministry of Economy) Ajman Only licensees conducting relevant activity Economic Substance Notification By 30 June 2020 Yes
23 Fujairah Mainland (Ministry of Economy) Fujairah Only licensees conducting relevant activity Economic Substance Notification By 30 June 2020 Yes
24 RAK ICC RAK All licensees, (Even if relevant activity is not conducted) RAK ICC portal by a registered agent only (online form) By 30 June 2020 Yes
25 RAK EZ RAK All licensees, (Even if relevant activity is not conducted) RAK EZ portal (online form) By 30 June 2020 Yes
26 Ras Al Khaimah Mainland (Ministry of Economy) RAK Only licensees conducting relevant activity Economic Substance Notification By 30 June 2020 Yes
27 Sharjah Mainland (Ministry of Economy) Sharjah Only licensees conducting relevant activity Economic Substance Notification By 30 June 2020 Yes
28 Hamriyah Free Zone Authority (HFZA) Sharjah Only licensees conducting relevant activity Yet to announce By 30 June 2020
29 Sharjah Airport International Free Zone (SAIF) Sharjah All Licensee has to file the notification Yet to announce By 30 June 2020
30 SHAMS Sharjah All SHAMS Licensees (irrespective of conducting Relevant Activity or not) esrnotification@shams.ae 30th June 2020 Yes
31 Umm al Quwain Free Zone Umm-Al-Quwain Yet to announce By 30 June 2020 Yes
32 Umm Al Quwain Mainland (Ministry of Economy) Umm-Al-Quwain Only licensees conducting relevant activity Economic Substance Notification By 30 June 2020 Yes
33 Central Bank of UAE All Yet to announce Yet to announce Yet to announce Yet to announce


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