Glossary
The vocabulary, defined.
Ejari, ESR, UBO, QFZP, establishment card. The terms that appear on UAE paperwork without explanation, each defined in the way it is actually used.
Attestation and legalisationThe process of having a foreign document recognised in the UAE: certified in the country of issu…Customs client codeA registration linking your trade licence to the customs authority of the emirate you import thr…DIFC CourtsAn independent English-language common law court system serving the Dubai International Financia…Economic Substance Regulations (ESR)UAE rules requiring companies carrying on certain Relevant Activities to demonstrate adequate ec…EjariThe Dubai Land Department's tenancy registration system, and the certificate it produces. A Duba…Emirates IDThe national identity card issued to citizens and residents. In day-to-day terms it matters more…Establishment cardAn immigration card issued to a licensed company, registering it with the federal immigration au…Flexi-deskA shared workstation you have the right to use for a set number of hours, sold by free zones as …Free zoneA designated economic area with its own licensing authority, offering 100% foreign ownership, cu…GDRFAThe General Directorate of Residency and Foreigners Affairs — the emirate-level immigration auth…Golden VisaA ten-year renewable UAE residence visa not tied to an employer, available through property inve…ISIC classificationThe International Standard Industrial Classification, the United Nations system from which UAE a…Initial approvalA confirmation from the licensing authority that it has no objection to you, personally, owning …Local service agent (LSA)An Emirati individual or company appointed by a foreign-owned mainland professional firm to hand…MOHREThe Ministry of Human Resources and Emiratisation, which regulates employment on the UAE mainlan…Mainland companyA company licensed by an emirate's economic department — DET in Dubai, ADDED in Abu Dhabi — rath…Memorandum of Association (MOA)The constitutional document setting out shareholding, capital, management powers and the objects…Offshore companyA UAE company formed for holding assets rather than trading — RAK ICC, JAFZA Offshore or Ajman O…PRO servicesPublic Relations Officer services — handling government transactions on a company's behalf: docu…Qualifying Free Zone Person (QFZP)A free zone company that meets the conditions to be taxed at 0% on its qualifying income. The co…Tax Residency Certificate (TRC)A certificate issued by the UAE Federal Tax Authority confirming that a person or company is tax…Trade name reservationReserving the company's name with the licensing authority before incorporation. UAE naming rules…UAE VATValue added tax at 5%, introduced in January 2018. Registration is mandatory once taxable suppli…UAE corporate taxA federal tax on business profit, effective for financial years beginning on or after 1 June 202…Ultimate Beneficial Owner (UBO)The natural person who ultimately owns or controls a company, whether through direct shareholdin…VARAThe Virtual Assets Regulatory Authority, which licenses and supervises virtual asset activity in…Visa quotaThe number of residence visas a company may sponsor, determined by the floor area it leases rath…Wage Protection System (WPS)A federal electronic system requiring employers to pay salaries through approved channels so tha…