Does a mainland LLC still file economic substance reports?
Last updated: Oct 21, 2026, 17:46 (UTC+08:00)
Not for financial years starting after 31 December 2022, following Cabinet Resolution No. 98 of 2024. Older periods can still be reviewed, so close any open filings from 2019 to 2022. Corporate tax, and VAT if registered, are now the main annual filings.
Source: Economic Substance Regulations (ESR), Ministry of Finance, UAE