File UAE Economic Substance Notification & Report (ESR templates)
Skill: Turn relevant-activity data into an ESR notification and substance report
Region: United Arab Emirates Category: Government — ESR Does: Takes a licensee's relevant-activity, income and operating data and assembles the ESR Notification and ESR Report — the annual filings UAE entities carrying on a Relevant Activity submit on the Ministry of Finance ESR Portal to demonstrate economic substance in the UAE. Spec: Ministry of Finance (MoF) — Economic Substance Regulations Notification & Report templates on the MoF ESR Portal (current version)
The Economic Substance Regulations (Cabinet Resolution No. 57 of 2020, with Ministerial Decision No. 100 of 2020 guidance) require UAE licensees and exempted licensees that carry on a Relevant Activity to file an annual Notification and, where relevant income is earned, an annual Substance Report evidencing the Economic Substance Test. Both are submitted electronically on the MoF ESR Portal. Field names below follow the Notification/Report templates, not a verbatim schema.
When this applies
- A UAE entity (mainland or free-zone) carries on one or more Relevant Activities: banking, insurance, investment-fund management, lease-finance, headquarters, shipping, holding-company, intellectual property, or distribution & service-centre business.
- The Notification is filed first (declaring activity, income and financial year); a Report follows for periods in which relevant income was earned and the entity is not exempt.
- Note the regime is under review/transition for some periods — confirm whether a filing obligation still applies for the relevant financial year before submitting.
Structure (templates → submission)
Notification (following the form):
Licensee details legal name, licence number, licensing authority, TRN (if any)
Financial year start / end dates of the reportable period
Relevant Activity which activity/activities are carried on
Relevant income flag whether income was earned from the activity
Exemption claim if exempt, the exemption category + evidence
Parent / UBO / group for IP and group-relevant cases
Report (where relevant income earned):
Relevant income amount of income from the Relevant Activity (AED)
Core Income-Generating CIGAs carried on in the UAE for the activity
Activities (CIGAs)
Substance indicators full-time employees in UAE, premises, operating expenditure
Management & direction board meetings held in the UAE, directors present, quorum
Outsourcing UAE service providers + monitoring/control evidence
IP-specific (high-risk IP) rebuttal evidence where applicable
Data rules
- Notification before Report: the Notification establishes the activity and financial year; the Report can only be filed once the Notification for that period exists on the portal.
- Relevant income drives the Report: if no relevant income was earned, typically only the Notification is due — confirm against current guidance.
- Substance Test: the Report must evidence adequate UAE employees, premises and expenditure, that CIGAs were performed in the UAE, and that the activity was directed and managed in the UAE (board meetings, quorum, minutes).
- Amounts in AED; income, expenditure and asset figures should reconcile to the financial statements for the period.
- Identifiers: licence number, licensing authority and (where held) TRN must be accurate; deadlines run from the financial-year end (Notification typically 6 months; Report typically 12 months) — confirm current deadlines and penalties.
Worked example (outline)
Licensee: ABC Holding LLC, licence 12345, free-zone authority, FY 2025-01-01 to 2025-12-31
Notification: Relevant Activity = Holding Company; relevant income = Yes; not exempt
Report:
Relevant income 3,000,000.00 AED (dividends/interest)
CIGAs: holding/managing equitable interests; employees 2 (UAE), premises in DMCC
Operating expenditure 250,000.00 AED; board met in UAE (quorum, minutes on file)
Filed on the MoF ESR Portal within the deadlines for the financial year.
Validation checklist
- Relevant Activity correctly identified; Notification filed before the Report
- Relevant income flag and amount (AED) consistent with the financial statements
- Substance evidenced: UAE employees, premises, expenditure, CIGAs performed in the UAE
- Directed and managed in the UAE — board meetings, quorum, minutes documented
- Outsourcing to UAE providers with monitoring; IP rebuttal evidence where applicable
- Exemption claims supported by evidence; licence number / authority / TRN correct
- Filed within the MoF ESR Portal deadlines for the financial year; obligation still applicable confirmed
Last updated: 2026-06-04 — confirm the current schema/version, templates, exemptions, identifiers, and deadlines against current authority (mof.gov.ae ESR Portal) guidance before use, including any change in the regime's status for the relevant period.