FTA Decision No. 6 of 2026 was issued on 2 June 2026 and applies to tax periods starting on or after 1 January 2026. It adds a new compliance step for Qualifying Free Zone Persons (QFZPs) carrying out the qualifying activity of distributing goods or materials in or from a Designated Zone: an independent Agreed-Upon Procedures (AUP) report from an external auditor, filed alongside the Corporate Tax return.
Miss it, and the distribution income loses its 0% rate and falls under the standard 9% Corporate Tax.
Who needs it: QFZPs registered in a Designated Zone carrying out distribution activity.
The deadline: 30 days after the legal deadline for filing your Corporate Tax return, not 30 days after you actually file.
The consequence of skipping it: the distribution activity's qualifying condition is treated as not met, so that income becomes subject to the standard 9% Corporate Tax rate.
Full breakdown of who is affected, what the auditor tests, the deadline table, and a practical preparation checklist: FTA Decision No. 6 of 2026: New AUP Audit Requirement for Free Zone Distributors
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