AML, ESR, UBO & e-invoicing — handled
UAE Compliance Services: ESR, UBO & AMLThe filings with no tax attached and real penalties anyway.
AML compliance, UBO filing, e-invoicing readiness, and checking any legacy Economic Substance exposure — the obligations that don't involve corporate tax or VAT at all, but carry genuine penalties if missed. Tick what you're unsure about to see your exposure.
UAE regulatory compliance obligations include AML policy setup and goAML registration for designated businesses, UBO filing with the relevant licensing authority, e-invoicing readiness ahead of the phased mandate, and historical ESR exposure checks for the 2019–2022 period. AML penalties range from AED 10,000 to AED 5,000,000 per violation.
Regulatory compliance services
Related pages
Related guides from our team
Practical explanations of the rules behind this service, written by our chartered accountants.
Before a deadline becomes a penalty
Does ESR still apply to my business?+
No current filing is required — ESR notification and reporting was cancelled for financial years ending after 31 December 2022 (Cabinet Decision No. 98 of 2024). What can still matter is your historical position for 2019-2022, which the FTA can still audit — see our dedicated ESR page.
Who needs to file a UBO register?+
Most UAE mainland and free zone companies, with some exemptions for government-owned entities and certain regulated financial entities. Free zones vary in how the filing is submitted.
What is e-invoicing and when does it apply to me?+
A phased mandate requiring structured electronic invoices submitted via an accredited service provider. The rollout is staged by revenue band — larger businesses go live first — so the compliance date depends on your turnover.
How much are the penalties for AML, ESR and UBO non-compliance?+
They add up fast: AML administrative fines run AED 10,000 to AED 5,000,000 per violation, with the underlying 2025 AML law allowing penalties up to AED 100,000,000 for the most serious corporate breaches. Historical ESR penalties (for the 2019-2022 period only, since current filing was cancelled in 2024) carried AED 20,000 for a missed notification, AED 50,000 for a missed report, and up to AED 400,000 for repeated failure to demonstrate substance — still relevant if that historical period was never properly assessed. See our dedicated AML and ESR pages for the full breakdown.
What counts as a 'designated business' for AML purposes?+
Certain sectors — real estate brokers, dealers in precious metals, corporate service providers among others — are specifically designated and carry AML obligations regardless of size. Worth confirming if you're in an adjacent sector.
Every checked box above is a filing gap worth closing this week, not next quarter.
Lost track of which filings apply to you?
We'll build a single compliance calendar covering tax, VAT, UBO and licence renewal against your specific dates — within 24 hours of hearing from you.