FTA mandates agreed-upon procedures report for QFZP distribution activity
The agreed-upon procedures report required in accordance with Clause 1 of this Article shall be submitted to the Authority, no later than thirty (30) days following the deadline to file the Corporate Tax return for the relevant Tax Period, or such other date as determined by the Authority.
The analysis — automated & source-checked
- Applies to
- Tax · UAE
- What to do
- Qualifying Free Zone Persons engaged in distribution of goods must obtain an agreed-upon procedures report from an independent auditor demonstrating reseller status and designated zone importation, and submit it to the FTA within 30 days after the corporate tax return deadline.
This decision sets additional procedures for Qualifying Free Zone Persons engaged in distribution of goods in or from a Designated Zone. They must obtain an agreed-upon procedures report from an independent auditor, demonstrating that customers resell goods and that imports go through a Designated Zone. The report must be submitted within 30 days after the corporate tax return deadline. Failure to submit means the conditions for qualifying income treatment are not met.
Source
Source: FTA Legislation — official 14 Jul 2026 Read the original ↗ More from FTA Legislation →
Quick answers
What do I need to do?
Qualifying Free Zone Persons engaged in distribution of goods must obtain an agreed-upon procedures report from an independent auditor demonstrating reseller status and designated zone importation, and submit it to the FTA within 30 days after the corporate tax return deadline.
Who issued this?
FTA Legislation (UAE).
When was it announced?
14 Jul 2026.
Where can I read the original?
Read the original at FTA Legislation: https://tax.gov.ae//Datafolder/Files/Legislation/2026/FTA%20Decision%20No.%206%20of%202026%20on%20Determining%20the%20Additional%20Procedures%20for%20the%20Compliance%20of%20QFZP%20-%20for%20publishing%20-%2007%202026.pdf
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