Gross sales to net settlements
Reconcile order-level sales with cancellations, refunds, discounts, commissions and gateway reserves. Explain timing differences between the platform, invoice ledger and bank accounts.
Dubai · Financial reporting and preparation
Dubai CommerCity Auditors
Audit and reporting preparation for digital-commerce businesses. Reconcile marketplaces, payment gateways, warehouse stock and customer returns into a clear financial picture.
SAIF Chartered Accountants · Scope and appointment confirmed before engagement.
Your reporting context
Dubai CommerCity: start with the business, not a generic checklist.
Dubai CommerCity focuses on digital commerce. A profitable order dashboard does not necessarily equal accounting revenue or cash: fees, rebates, refunds, fulfilment costs and settlement reserves can create important differences.
Dubai CommerCity is a distinct free zone, not another name for DAFZA or Dubai Silicon Oasis. Keep authority reporting separate from marketplace tax reports and customs records.
Authority and appointment checks
Dubai CommerCity reporting requirements.
Request the current Dubai CommerCity audit, auditor-acceptance and annual filing instructions for your legal entity. Do not assume a DAFZA approval, a marketplace registration or a software report satisfies CommerCity’s requirements.
Dubai CommerCity — official website ↗Keep reporting obligations separate.
Authority accounts filing, licence renewal, a bank request and a Corporate tax return may require different documents and dates. Obtain the current instructions rather than assuming one submission satisfies every obligation.
Before accepting the audit, confirm the signing firm’s eligibility, independence, reporting framework and deliverables. Any additional accounting or advisory work must be separately assessed.
Business-specific evidence
What deserves attention in your reporting file?
The examples below help management organise the records. Actual audit procedures depend on the engagement, material balances and identified risks.
Inventory across fulfilment locations
Track ownership, quantities and valuation across warehouses and marketplaces. Identify goods in transit, damaged stock, consignment arrangements and third-party count or confirmation evidence.
Returns and promotional activity
Support return estimates, credit notes, vouchers and supplier-funded discounts. Review whether promotional costs and rebates belong in revenue, purchases or operating expenses.
Cross-border and related-party trade
Retain commercial invoices, shipping terms and intercompany agreements. Coordinate tax and transfer-pricing analysis with the accounts without assuming all free-zone or overseas sales receive identical treatment.
A practical evidence trail
Connect the transaction to the final accounts.
- 01 · AgreeContract, purchase order or funding terms
- 02 · EvidenceDelivery, ownership, approval and source records
- 03 · ReconcileLedger, bank, stock and supporting schedules
- 04 · ReportAccounting judgments, disclosures and approvals
Preparation workflow—not a promise of an audit opinion. Investigate differences rather than adjusting records simply to make totals agree.
Dubai CommerCity document checklist
Build a controlled, reconciled reporting pack.
Use the same reporting period and trial balance version throughout. Keep sensitive information in an agreed secure channel.
Entity and prior reporting
Licence, incorporation records, ownership, financial year, previous accounts, prior audit report and current authority or stakeholder instructions.
Ledger and financial balances
Trial balance, general ledger, bank statements and reconciliations, customer and supplier ageing, payroll, assets, accruals and prepayments.
Sector evidence
Gross sales to net settlements; Inventory across fulfilment locations; Returns and promotional activity; Cross-border and related-party trade. Prepare the applicable schedules and explain how each agrees to the accounts.
Judgments and completion
Accounting policies, estimates, related-party balances, tax reconciliations, management approvals and a record of agreed adjustments.
Accounting and tax coordination
Strong books support the next reporting step.
Missing reconciliations and inconsistent opening balances can delay both audit and tax work. Establish a monthly close, retain source documents and review unresolved balances before year-end.
We can discuss records held in Zoho Books, Odoo, Xero, QuickBooks or other systems. Keep exports, access permissions and responsibilities clear when an external accountant is involved.
Accounting and bookkeeping support →Assess tax separately from the location.
Free-zone incorporation alone does not settle Corporate tax treatment. Assess the actual activities, income and applicable conditions, supported by reconciled accounts and transaction evidence.
Group charges, financing and cross-border transactions may need separate transfer-pricing analysis. Agree this work explicitly rather than assuming it is covered by an annual audit.
Corporate tax services →Transfer pricing support →
Scope, fees and timing
A proposal based on your company profile.
Fees depend on transaction volume, contract complexity, record quality, locations, currencies and reporting users. Share the licence, year-end, trial balance and required deliverables for a tailored proposal.
Confirm whether cleanup, accounts preparation, tax advice, group schedules or additional reports are included. No fixed package fits every company.
Request a scoped proposal →Plan the engagement in four steps
- Confirm the brief: entity, appointment, independence and dates.
- Prepare the file: reconcile balances and assign evidence owners.
- Resolve questions: review support and document adjustments.
- Complete the pack: obtain approvals and agree submission responsibilities.
Allow time for third-party evidence and management decisions. A desired deadline does not remove the need for sufficient evidence.
Frequently asked questions
Dubai CommerCity audit and accounting questions.
Answers on requirements, approved auditors, records, fees and preparation.
Ask our team →01Are Amazon or other marketplace statements sufficient for audit?+
They are part of the evidence, not the entire file. Reconcile transaction reports to invoices, stock, fees, refunds and bank receipts, and retain the underlying contracts.
02Why does turnover differ from gateway deposits?+
Deposits can be net of commissions, returns, reserves and foreign-exchange charges. A reconciliation should explain the difference rather than forcing the two totals to match.
03Does a CommerCity audit replace VAT or customs work?+
No. Financial audit, tax compliance and customs procedures have different objectives and may require separate schedules or engagements.
04How do I check Dubai CommerCity approved auditors?+
Confirm the proposed signing firm’s professional credentials, independence and current authority acceptance before appointment. An approval in another jurisdiction or a reference on a marketing website is not sufficient evidence.
05What documents are needed for Dubai CommerCity audit preparation?+
Start with the licence, incorporation documents, reporting period, trial balance, general ledger, bank reconciliations and prior accounts. Add contracts and the sector-specific schedules described on this page, together with current authority correspondence.
06How much does Dubai CommerCity audit or accounting support cost?+
Fees depend on the company profile, records, transaction volume, complexity and agreed deliverables. Share a non-sensitive brief and current trial balance for a scoped proposal. There is no universal fixed package.
07How long does the work take?+
Agree milestones after reviewing the records and reporting deadline. Missing evidence, confirmations, accounting judgments and management approvals affect completion; neither a guaranteed turnaround nor a clean audit opinion should be promised in advance.
08Does a company with no revenue still need accounting records?+
Yes. Funding, licence costs, bank charges, deposits and other expenses can exist before sales begin. Determine the applicable audit and filing requirements separately; no revenue is not automatically the same as legal dormancy.
09Does free-zone registration automatically give 0% Corporate tax?+
No. The entity’s activities, income and applicable tax conditions must be assessed separately. Keep the financial accounts and supporting tax analysis consistent rather than relying on the free-zone name alone.
10Can you work with our existing accounting software?+
We can discuss records maintained in Zoho Books, Odoo, Xero, QuickBooks or another system. Agree the required exports, reconciliations and secure access. Software reports do not replace contracts and source evidence.
11Is bookkeeping included in the audit fee?+
Not automatically. Accounts preparation, cleanup, tax work and additional reports should be separately identified, priced and assessed for independence before the engagement is accepted.
Related insights
Practical preparation beyond this page.
Broader UAE accounting and tax guidance. These articles do not replace Dubai CommerCity instructions or entity-specific advice.
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AccountingUAE Monthly Bookkeeping Checklist: Documents to Reports
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Corporate TaxQualifying Free Zone Person Assessment: UAE Corporate tax Guide
Assess QFZP eligibility, qualifying income, excluded activities, de minimis, substance, audit and transfer pricing requirements under UAE Corporate tax.
Read insight ↗Official sources and related services
DAFZA auditors →Transfer pricing services →All free-zone guidance →
Sources checked 21 September 2026. General guidance; confirm current rules, appointment eligibility and company-specific instructions before relying on a filing timetable.
SAIF Chartered Accountants
Start with a clear reporting brief.
Tell us the entity, year-end and report you need. We will discuss the appropriate scope and next steps.
Discuss Dubai CommerCity requirements →