ESR Filing Services | Compliance & Economic Substance

ESR Filing in UAE – Stay Compliant with Ease

Running a UAE Business with Relevant Activities? Then ESR Filing Is a Must.

If your company is involved in banking, insurance, lease-financing, holding companies, or IP-related work, you need to comply with ESR filing requirements. These rules ensure your business has a real presence and operates genuinely within the UAE—not just on paper.

Why ESR Filing matters?

Mandatory for UAE entities conducting “Relevant Activities” and earning income during the financial year
Required annually within 12 months of the end of your financial year
Ensures compliance with OECD standards and UAE’s commitment to international tax transparency
Non‑compliance can lead to fines, license suspension, and reputational risks

Core ESR Filing services we provide?

Service	Deliverable
ESR assessment	Determine if you need Notification only, or also Filing
Eligibility confirmation	Confirm if your entity must file ESR based on Relevant Activities and income
ESR report preparation	Drafting and compiling the Economic Substance Report
Documentation support	Collation of licenses, audited financials, operational substance proof
ESR filing submission	Filing the ESR report via the Ministry of Finance portal
Advisory	Guidance on ESR requirements, exemptions, and penalties
Freezone & mainland support	ESR compliance for both freezone and mainland companies
Deadline monitoring	Tracking ESR filing deadlines to avoid penalties

Typical timelines?

ESR Notification : within 6 months of financial year end
ESR Filing (Report) : within 12 months of financial year end
Preparation & documentation : 7–14 business days depending on entity size

Example : If your financial year ends on Dec 31, your ESR Filing deadline is Dec 31 of the following year.

Risk removers & compliance cues?

Transparent process with eligibility checks before filing
99% success rate with complete documentation
Compliance with ESR deadlines and Ministry of Finance requirements

Why KWS?

Experienced consultants for ESR notifications and filings
End‑to‑end handling : eligibility, documentation, filing, and follow‑up
Trusted by freezone and mainland companies in Dubai and UAE

ESR filing : FAQs

1 . What is the deadline for ESR filing?
Within 12 months of the end of your financial year.
2 . What documents are required?
Trade license, incorporation certificate, audited financial statements, operational substance proof, and details of Relevant Activities.
3 . Can freezone companies file ESR?
Yes — freezone entities must comply if they perform Relevant Activities and earn income.
4 . How do I access the ESR filing portal?
Via the Ministry of Finance’s online ESR platform.
5 . Is ESR filing linked to ESR notification?
Yes — notification is the preliminary step; filing is the detailed report confirming compliance if income was earned.

FAQs

What services does KWS offer?

KWS offers a comprehensive suite of services, including accounting, payroll processing, tax preparation, financial advisory, and global payroll solutions.

What is ESR filing in the UAE/Dubai?

It is the mandatory submission of the Economic Substance Report confirming compliance with ESR requirements.

Who needs to file ESR?

Entities engaged in Relevant Activities and earning income from those activities during the financial year.

How do I file ESR?

Through the Ministry of Finance’s ESR portal, supported by documentation and compliance review.

Is ESR filing mandatory?

Not for everyone. ESR Filing is mandatory only if your entity performed a Relevant Activity and earned income from that activity during the financial year. If no income was earned, you only need to file the ESR Notification.

What happens if ESR filing is not done?

Penalties range from AED 10,000 to AED 50,000, plus risk of license suspension and FTA audits.

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ESR Filing