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UAE Corporate Tax Alert - Mandatory AUP report compliance for QFZP distribution activity
30/07/2026The Federal Tax Authority (FTA) has issued Decision No. 6 of 2026 earlier this month, introducing an AUP report requirement for QFZPs carrying on distribution of goods or materials in or from a Designated Zone.
The requirement applies to Tax Periods commencing on or after 1 January 2026. The report must be submitted to the FTA within 30 days after the Corporate Tax return filing deadline, unless the FTA specifies another date.
For Free Zone distributors relying on the 0% Corporate Tax rate, this moves the focus beyond legal eligibility. Customer records, customs documents and transaction files will need to support the position.
Read more to understand what the new AUP reporting requirement means for Free Zone distributors.