ItemThe system doesA person decidesSource
VAT 5%Tax invoice with TRN, per-line VAT, zero-rated and exempt handling, reverse charge, designated zones, VAT201 data from the ledgerWhich entity and which zone the invoice is raised fromFTA
Corporate Tax 9%Taxable-income tracking above the threshold, small-business-relief flag, free-zone qualifying income, transfer-pricing recordsWhether to elect relief; how to classify qualifying incomeFTA / MoF
E-invoicing (PINT-AE)Invoice as PINT-AE JSON through an accredited service provider, validation, status back on the document; Phase 2 mandates from July 2026 per current guidanceWhich ASP; cancellation vs credit noteMoF
WPS payrollSalaries computed, SIF file generated, MoHRE timing respected, bank file issuedDeductions and disputesMoHRE
EOSB (gratuity)Accrued monthly by contract type and tenure; liability shown in the accountsSettlement on exit; disputesUAE Labour Law
Free zone / mainlandEntity, licence, zone status and customs treatment carried on every documentWhich entity trades with whomZone authority
ArabicBilingual invoices and RTL screens for the people who use themWhich documents need it—
Customs & re-exportHS codes, declarations, landed cost, bonded stockDuty treatment on re-exportDubai Customs
Accounting book of recordSummarised postings to the accounting package your accountant already usesChart of accounts; year-endYour accountant
VATCTWPS
one set of books, one number