How are business frauds charged in the UAE?
There is no single business-fraud offence in the Federal Decree-Law No. 31 of 2021 (Crimes and Penalties Law). Allegations are charged under the general articles that match the conduct: fraud (Article 451), breach of trust (Article 453) and forgery of documents (Articles 251 and 252).
Corporate, accounting, invoice, payroll and partnership allegations are labels for the situation. The charge depends on what the person is said to have done.
Which article fits which situation?
False invoices or altered accounting records point towards forgery (Article 251). A manager or partner who uses funds entrusted to them points towards breach of trust (Article 453). Inducing someone to pay or hand over property by deceit points towards fraud (Article 451).
Article 453 treats any partner in a joint property and any person given an object for a specific purpose as a proxy, so partnership disputes over money are often reported under it.
Can a company be liable?
Yes. Under Article 66 of the Federal Decree-Law No. 31 of 2021 (Crimes and Penalties Law), legal persons, other than government agencies and public entities, are criminally liable for crimes committed by their representatives, directors or agents acting in their favour or on their behalf.
A company cannot be given a prison sentence. The penalty is limited to a fine not exceeding AED 5,000,000 where the crime carries another principal penalty, plus confiscation and criminal measures, and the individuals can still be punished personally. That is why a business should keep its records orderly and take advice as soon as a complaint is made.
What does a defence look at?
Authority, accounting, intent and whether the real dispute is commercial.
We examine approvals, the contract, the books and bank statements, and who actually handled the funds. Many of these allegations begin in a dispute over a deal or a departure from the company.
What should I do first?
Preserve the books and bank records
Do not alter, delete or back-date anything.
List who had access and authority
Signatories, approvers and system users.
Separate the civil claim from the criminal complaint
They may call for different responses.
Get advice before responding to the complainant
Statements are used.
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Frequently asked questions
Is there a crime called corporate fraud?
Not as a single offence. The charge is chosen from fraud, breach of trust and forgery articles.
Can a partner be charged with breach of trust?
Yes. Article 453 treats a partner in a joint property as a proxy.
Can the company itself be prosecuted?
A company, other than a government body, can be liable for crimes committed by its representatives, directors or agents for it or on its behalf, with a fine of up to AED 5,000,000 (Article 66).
What about false invoices?
Altering or fabricating a document and using it can be forgery (Article 251).
Related guides
Financial Crime overview
The main points, the process and your first steps.
Read the overviewBreach of Trust
When using, spending or keeping money or property that was entrusted to you becomes a crime, and who the law treats as a person holding property in trust.
Read the guideDocument Forgery
How the law defines forgery of official and non-official documents, including contracts and commercial papers, and the penalty for using a forged document.
Read the guideSources
Source: Federal Decree-Law No. 31 of 2021 (Crimes and Penalties Law), official English text on the UAE Legislation portal, checked 9 October 2026. The portal lists the law as active and last updated on 7 September 2026. The Arabic text prevails over translations.
This page is general information, not legal advice.