Accountant Duties and Responsibilities in UAE: Your First Month in a Dubai SME, Week by Week

It's your first week in the finance seat at a Dubai trading company. The owner forwards an EmaraTax login, a folder called "VAT Q3" and one line: "September salaries go out on the 1st, can you do the WPS file?" Nobody has told you when the VAT return is due, or what the gratuity provision in last month's journal is for.

Search for accountant duties and responsibilities in UAE and you get lists: bookkeeping, reconciliations, VAT, payroll. Few say which day each task lands on. This guide walks through one real month, October 2026, with the rule behind every task.

Start with what changed. Since 1 June 2026, private-sector wages are due on the 1st of the following month, and the 15-day grace period is gone. Some online guides still print the old rule.

What does an accountant do in UAE in a month? October 2026 at a glance

Your VAT dates may differ, because the Federal Tax Authority (FTA) sets each company's tax period.

When What you do The rule behind it
1 Oct September salaries paid through WPS Wages due on the 1st
1–9 Oct Handover; check the 2025 Corporate Tax return Due nine months after year-end
12–16 Oct Close September Tax records include wages and salaries
19–23 Oct Prepare VAT for a period ending 30 Sept Due 28 days after period end
28 Oct File and pay VAT Payment shares the deadline
30 Oct E-invoicing, revenue AED 50m or more: service provider appointed Decision 244/2025, as amended
End of Oct October payroll with the WPS agent for 1 Nov Wages due on the 1st

Why is 1 October your first real deadline?

Article 1 of MOHRE's Ministerial Resolution No. 340 of 2026 makes the first day of each Gregorian month the due date for the previous month's private-sector wages. Any later payment counts as a delay. It took effect on 1 June 2026, replacing Resolution No. 598 of 2022.

EY's and KPMG's alerts add two details. A company counts as compliant if it pays at least 85% of the wages due on time. If wages are late, electronic alerts start on day 2 and new work permits are suspended from day 5.

Your part is the salary file (the Salary Information File, or SIF) or other payment instruction your bank or WPS agent needs: built from the approved payroll and sent in time for payment by the 1st. The day-by-day escalation is in our guide to UAE payroll regulations 2026.

Week 1: what should you take over from the last accountant?

Treat week 1 as a handover, even if nobody is handing over. Pin down seven things before you post anything.

  1. EmaraTax access for the company, and who holds the login.
  2. The TRN and VAT tax period. The standard period is three calendar months, but the FTA sets where it ends, so never assume a calendar quarter.
  3. Corporate Tax status: registration, financial year, and proof the last return was filed and paid on time. For a 31 December 2025 year-end, that is 30 September 2026.
  4. Small Business Relief. If revenue is AED 3 million or less, ask whether the company claims it. It now runs to tax periods ending on or before 31 December 2029, under Ministerial Decision No. 131.
  5. The WPS set-up: which bank, exchange house or platform the company pays through, what it needs (a SIF or another payment instruction), and who prepares and approves it.
  6. A gratuity schedule: each expatriate employee's joining date, current basic salary and any unpaid leave days.
  7. The last filed VAT return and the working papers behind it.

If the Corporate Tax check turns up a missed return, tell your manager the same day. If the company needs outside help to catch it up, see our accounting services. For other year-ends, see UAE Corporate Tax deadlines for the 2026 financial year.

Week 2: how do you close September the UAE way?

Beyond the usual close, add these UAE steps. They set up the next VAT return and payroll run.

  • Statements. Reconcile every bank account and your main suppliers' statements of account (SOA) to 30 September.
  • VAT coding. If your period ends on 30 September, fix any wrong VAT treatment now, while it's a journal and not a correction to a filed return.
  • WPS tie-out. Match the total paid through WPS on 1 October to the September payroll journal, and note the reason for each gap: joiners, leavers, unpaid leave.
  • Gratuity. Under Article 51 of Federal Decree-Law No. 33 of 2021, an expatriate employee's gratuity is 21 days' basic salary per year for the first five years and 30 days per year after, capped at two years' wage, after at least a year's continuous service. UAE nationals get end-of-service benefits under the pensions law instead.
  • Provision entry. Each month, book the increase in each person's accrued entitlement: debit staff costs, credit the EOSB provision. The Labour Law counts a month as 30 days (Article 67), so one day's basic wage is the monthly basic salary divided by 30. Agree the treatment of staff under one year with your manager or auditor first.
  • Leavers. Wages, entitlements and gratuity are due within 14 days of the contract ending, which can fall before the next payroll run.

Then finish the close as usual. To walk your manager through the full sequence, use the month-end answer in our accountant interview questions for Dubai.

Week 3: how do you prepare the VAT return without starting from zero?

If week 2 went cleanly, the VAT return is a report, not an investigation. Pull the VAT report, tie output and input VAT back to the ledger, and keep that reconciliation on file.

Mind the stagger: a period ending 31 August has a 28 September deadline, and one ending 31 October has a 28 November one. For the return box by box, see our UAE VAT 201 return guide.

Week 4: file by 28 October, archive, and set up November

  • File and pay by 28 October. The return and any payment must both reach the FTA within 28 days of the period end, so filing without paying still leaves the payment late.
  • Archive for seven years. Cabinet Decision No. 74 of 2023 sets a general five-year rule that covers wage and salary records. Corporate Tax records need at least seven years, so keep everything for seven. Two exceptions run longer: VAT records relating to real estate must be kept for 15 years, and an open FTA audit, dispute or refund claim extends the period.
  • E-invoicing. Companies with revenue of AED 50 million or more must appoint an accredited service provider by 30 October 2026 and go live by 1 January 2027. Companies below that have until 31 March 2027 to appoint one and 1 July 2027 to go live, so confirm which group yours is in. A business that sells only to consumers is outside the system for now.
  • November payroll. 1 November 2026 is a Sunday, so agree with your WPS agent this week when the October payroll must reach them.

Accountant duties and responsibilities in UAE: learn them on live books, or rehearse first?

You can learn this month the usual way, on live books, one surprise at a time. Or you can rehearse it before the next close and walk in knowing the order.

The UAE Practical Accountant Program is 15 hours across 10 modules, taught in English, in class in Deira or live online. The course is KHDA-certified.

Six modules match this calendar: 4 (day-to-day bookkeeping), 5 (bank and SOA reconciliation), 6 (VAT and filing), 7 (Corporate Tax registration on EmaraTax), 8 (payroll, gratuity and the WPS SIF) and 10 (month-end). Module 7 covers registration and basic compliance, not the Corporate Tax return.

Just started, and not sure which of these you can already do? Message us on WhatsApp with what your company has handed you, and we'll tell you honestly whether the program fits.

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Prefer to write? Use our contact page.

Frequently asked questions

When should salary be paid in the UAE?

By the 1st of the following month. Since 1 June 2026, Ministerial Resolution No. 340 of 2026 has made the 1st the due date for the previous month's private-sector wages, and any later payment counts as a delay.

What is the deadline for filing VAT returns in the UAE?

The return and any VAT due must reach the Federal Tax Authority within 28 days of the end of the tax period. The FTA sets each company's period end, so check your own dates.

Why is monthly bookkeeping necessary if Corporate Tax is filed annually?

The annual return, due within nine months of year-end, is built from the year's monthly closes, and errors are cheapest to fix in the month they happen. Corporate Tax records must be kept at least seven years.

What is the month-end closing process for a UAE accountant?

Reconcile bank and supplier statements, check VAT coding, match the WPS payment to payroll, and book the gratuity provision and accruals. Then review the trial balance and produce the P&L and balance sheet.

How do you calculate the gratuity provision in the UAE?

Work out each expatriate employee's accrued gratuity: 21 days' basic salary per year for the first five years, then 30 days per year, capped at two years' wage. The Labour Law counts a month as 30 days, so a day's basic wage is the monthly basic salary divided by 30. Book the monthly increase to the end-of-service (EOSB) provision.

Sources

SARMAT PROFESSIONAL & MANAGEMENT DEVELOPMENT TRAINING L.L.C | SARMAT GOVERNMENT SERVICES L.L.C

Helping individuals and businesses navigate UAE government procedures with precision and ease.Based in Dubai. Local experts. Government-compliant.

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