AUP Reports for Free Zone Distribution Businesses

From tax periods beginning on or after 1 January 2026, Qualifying Free Zone Persons distributing goods or materials in or from a UAE Designated Zone will be required to obtain an Agreed-Upon Procedures Report under ISRS 4400.

The AUP Report must be submitted to the Federal Tax Authority within 30 days after the Corporate Tax return filing deadline.

How Theta7 Can Help

Theta7 Group can undertake the required AUP engagement and produce the report for submission to the FTA.

Our work can include reviewing:

• Customer reseller status and declarations
• Sales agreements, invoices and supporting documents
• Evidence of importation through a Designated Zone
• Customs and shipping documentation
• Inventory and warehouse records
• Logistics and delivery documentation

We can also perform an early readiness review to identify missing records before the reporting deadline.

Arrange Your AUP Report

If your Free Zone company distributes goods or materials in or from a Designated Zone, contact Theta7 to confirm whether the requirement applies and arrange the production of your AUP Report.

Contact Theta7: www.theta7.ae

Theta7 is a trading name of THETA 7 Accounting & Bookkeeping L.L.C. Audit services are provided through AuditCo Times Auditors L.L.C under Theta7 Group.