DIFC General Operating Regulationschapter by chapter

Regulation 5.3-retRecord Retention — All registers and Records a Registered Person is required to keep or maintain un

Registered Persons must keep all registers and records required under the DIFC law, prescribed laws, or regulations for six years from the end of the period the information relates to.

Regulation 7.1.3-retRecord Retention — Copies of documents submitted to the Registrar

Records of copies of documents submitted to the Registrar must be retained for six years from the date of submission to the Registrar under DIFC record retention requirements.

Regulation 2.3.22.3 General provisions related to Licences

A Licensee must pay the Licence fees prescribed in Appendix 1 for its Commercial Licence or Operating Licence (issued simultaneously with incorporation/registration/continuation).

Regulation 2.4.42.4 Restricted Licences

The holder of a restricted Licence must comply with the condition(s) or restriction(s) attached to it, failing which the Licence is deemed not to have been granted and the holder is liable to an Article 34(1) fine.

Regulation 2.5.3-2.5.42.5 Short-term Licences

The holder of a short-term Licence must not conduct the permitted activity beyond the Licence term (or be liable to an Article 34(1) fine), and must apply to the Registrar to renew the Licence prior to its expiry if it wishes to continue, subject to a maximum aggregate term of 12 months.

Regulation 2.6.1-2.6.22.6 Qualified Retail Activity Licences

A person carrying on a Qualified Retail Activity must comply with the Part B Appendix 1 business timing restrictions (ceasing service by 3:00am, closing by 4:00am, or as otherwise notified) and any other Registrar-imposed conditions/restrictions, failing which the holder is liable to an Article 34(1) fine.

Regulation 2.7.42.7 Permissions

The holder of a Permission subject to condition(s) must comply with those conditions, failing which the Permission is deemed not to have been granted and the holder is liable to an Article 34(1) fine.

Regulation 2.8.42.8 Exempt persons

Where the Registrar requires it, a person exempted from the requirement to hold a Licence must confirm in writing at regular intervals that it remains eligible for the exemption, failing which continuing to operate without due permission attracts an Article 34(1) fine.

Regulation 2.9.1-2.9.42.9 Renewal of Licences and Permissions

A Licensee or Permission holder seeking renewal must renew prior to expiry (late renewal within 30 days of expiry carries no fine; after 30 days an automatic fine applies under Article 9(11) of the Law); a Licensee or Permission holder not seeking renewal must, prior to expiry, notify the Registrar using the prescribed form of its intention and proposed steps to terminate its DIFC operations/registration/incorporation.

Regulation 2.11.1; 2.11.42.11 Hotel Establishments

A Hotel Establishment must pay Authority Fees to DIFCA (7% of monthly sales, per Part A paragraph 6 of Appendix 1) from 1 January 2025 onwards; prepare, submit and maintain monthly sales statements to DIFCA as directed; state the Authority Fee and service charges on guest contracts/invoices and enter them in its accounting documents, Records, books and financial systems; and comply with any other DIFCA requirements for administration, oversight, monitoring and collection of Authority Fees, inclu

Regulation 3.1.3; 3.2.1-3.2.43.1 Registered names; 3.2 Trading names

A registered or trading name must comply with the Regulation 3.1.3 naming requirements (English characters, correct legal-structure suffix, non-conflicting/non-misleading, no unauthorised governmental/regulated/prominent-person association); a Registered Person wishing to use a trading name different from its registered name must apply to the Registrar for permission, and must not use an unauthorised trading name.

Regulation 3.3.1-3.3.23.3 Change of registered name

A Registered Person changing its name must either apply for a 90-day name reservation and complete the change within that period, or file a notice of change of name with the Registrar within 30 days of the change, using the prescribed form with fee payment.

Regulation 4.1.1; 4.2.1-4.2.2; 4.3.1-4.3.24. Supra National and National Entities

A Supra National Entity or National Entity applying for incorporation, registration or continuation must submit the documents the Registrar requires (functional equivalents of standard Prescribed Law documents where necessary), using prescribed forms, and may submit alternative documents (letters of invitation, intergovernmental agreements, government-issued documents) in place of standard requirements as the Registrar considers appropriate.

Regulation 5.1.1-5.1.25.1 Registered office

A Registered Person's registered office address must be a DIFC location; on any change of registered office, the Registered Person must file a notice of change with the Registrar within 30 days, using the prescribed form and fee (if any).

Regulation 5.2.1-5.2.55.2 Confirmation Statements

At the same time as applying to renew its Licence, a Licensee must deliver a Confirmation Statement confirming that all required notifiable information for the confirmation period has been (or is being) delivered to the Registrar, supplying any necessary supporting information, and stating whether there has been a change in Ultimate Beneficial Owners or Nominee Directors during the period; the Licensee completes and confirms the correctness of the Registrar-prepopulated form.

Regulation 5.35.3 Retention of Records and registers

Any registers or Records a Registered Person is required to keep or maintain under the Law, a Prescribed Law or Regulations made thereunder must be preserved for at least 6 years from the end of the period to which the information relates, unless otherwise specified.

Regulation 6.1.1-6.1.26.1 Auditor registration and qualification

An auditor applying for DIFC registration must use the prescribed form and satisfy the Registrar it is fit and proper (background, ownership/group structure, resources), holds adequate professional indemnity insurance covering DIFC work, has been a registered auditor in a Relevant Jurisdiction for at least 8 years, and meets any other Registrar-prescribed requirements.

Regulation 6.1.3-6.1.46.1 Auditor registration and qualification

An auditor must file an independent-body assessment (completed within the preceding 3 months) at the time of the registration application (or by such later time the Registrar directs), addressing Registrar-prescribed matters, and must submit an updated annual assessment within 30 days after each anniversary of the initial filing.

Regulation 6.1.76.1 Auditor registration and qualification

If, after registration, an auditor no longer meets the requirements for registration, it must immediately inform the Registrar in writing.

Regulation 7.1.1-7.1.37.1 Forms

Prescribed forms must be completed per the Registrar's directions/instructions and submitted via the Registrar's electronic lodgement system; filed forms/documents must be legible, signed and dated where applicable, in English, and provided in a manner acceptable to the Registrar; Registered Persons must retain a copy of documents submitted to the Registrar for 6 years.

Regulation 7.27.2 Time for filing notices

Where the Law or a Prescribed Law requires a notice to be filed with the Registrar and no other time limit is stated, the notice must be filed within 30 days of the event to which it relates.

Regulation 9.2.1-9.2.2; 9.3.1-9.3.29.2 Notice of Objection; 9.3 Application to the Court

A person wishing to object to a Registrar fine must file a Notice of Objection (Form 2, Appendix 2) within the specified period, detailing every matter it believes should be considered; alternatively, if the fine remains unpaid, it may apply to the Court within 30 days of the Registrar's confirmed decision to prevent recovery of the fine as a debt due.