Country-by-Country Reporting (CbCR) Services UAE

Country-by-Country Reporting notifications and filings for UAE-headquartered multinational groups, in line with Ministry of Finance requirements.

UAE-headquartered multinational groups above the applicable revenue threshold must file a Country-by-Country Report and an annual notification with the Ministry of Finance. We assess whether your group is in scope, prepare the notification and the CbC Report itself, and file both within the statutory deadlines.

Because CbCR draws on group-wide financial data, we coordinate closely with your Corporate Tax and management accounting teams so the figures reported are consistent across every filing.

Is Your Group in Scope?

Country-by-Country Reporting applies to UAE-resident parent entities of multinational groups with consolidated revenue of AED 3.15 billion or more in the previous financial year. A UAE entity that is a constituent member of a foreign-parented group may have a notification duty even if it does not file the report itself.

What Is Filed and When

Notification: identifies the reporting entity for the group
CbC Report: revenue, profit, tax paid, employees and assets by jurisdiction

The report is due within twelve months of the end of the reporting year.

Getting the Data Right

The hardest part is collecting consistent figures from every entity in the group. We build a template with your finance team, reconcile it to the consolidated accounts and align it with your Corporate Tax filings and group reporting.

This service is part of our UAE Tax & Compliance practice. See the full overview: Corporate Tax Registration & Filing Services in the UAE.

Often needed together with: VAT Services & Filing in Dubai, UAE, UBO Declaration & Register Services in the UAE, AML Compliance Services in Dubai, UAE.

Also see: Accounting & Bookkeeping Services in Dubai, External Audit Services in the UAE.

Where We Provide This Service

Accounting services in Bur Dubai · Accounting services in DMCC · Accounting services in JAFZA · Accounting services in IFZA · Accounting services in Meydan · Accounting services in Abu Dhabi · Accounting services in Sharjah

Key Benefits

Scope assessment to confirm whether your group is a Reporting Entity
Annual CbCR notification filed on time
Country-by-Country Report prepared to Ministry of Finance specifications
Group financial data reconciled with your other tax filings

Our Process

Assess group revenue and confirm CbCR scope
Identify the Reporting Entity and Constituent Entities
File the annual CbCR notification
Prepare and submit the Country-by-Country Report

Frequently Asked Questions

Which companies are required to file a CbC Report in the UAE?

Multinational groups headquartered in the UAE with consolidated group revenue above the threshold set by the Ministry of Finance, currently AED 3.15 billion, are required to file.

What is the difference between the CbCR notification and the report itself?

The notification identifies which entity in the group will file the report and is due earlier in the year; the Country-by-Country Report itself contains the detailed financial data and is due within twelve months of the financial year end.

What happens if our group falls below the threshold?

You are not required to file, though we recommend a documented scope assessment each year in case group revenue changes, so you are not caught out by a missed filing.

Does CbCR replace our Corporate Tax return?

No, CbCR is a separate, additional reporting obligation specific to large multinational groups and does not replace your standard Corporate Tax registration and filing.

What information does a Country-by-Country Report include?

Revenue, profit, tax paid and accrued, employees, and tangible assets, broken down by tax jurisdiction for every entity in the group, plus a description of each entity's main business activities.

What are the penalties for a late or missed CbCR filing?

The Ministry of Finance applies administrative penalties for late, incomplete or inaccurate notifications and reports, which is why we build CbCR deadlines into your annual compliance calendar alongside Corporate Tax.