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All regulators

FIU · goAML

Financial Intelligence Unit

Layer
Federal
Jurisdiction
Federal
Last reviewed
2026-09
Under review

This page states the position as we understand it. Every factual claim on it is being checked against its primary source and has not yet been signed off.

Contents

  1. Overview
  2. Who must register
  3. Legal basis
  4. What must be reported
  5. Targeted financial sanctions
  6. What a supervisor expects to see
  7. How we help
  8. Documents
  9. Interaction with other regulators
  10. Common questions

Overview

goAML is the reporting platform, built by the United Nations Office on Drugs and Crime, used by the UAE Financial Intelligence Unit. Registration is mandatory for financial institutions, virtual-asset service providers, and designated non-financial businesses and professions.

The obligation is statutory, not contractual, and it does not wait for the operating licence.

Who must register

Financial institutions. VASPs. And DNFBPs, a category that captures real-estate brokers and agents, dealers in precious metals and stones, auditors and accountants, corporate service providers, and lawyers and notaries in relation to specified transactions.

A crypto group often has companies in more than one of these categories. Each reporting entity registers in its own right.

Legal basis

Federal Decree-Law No. 20 of 2018 on AML/CFT and its implementing regulation, Cabinet Decision No. 10 of 2019, both as amended. Sector supervisors — VARA, the Central Bank, the SCA, the FSRA, the DFSA, the Ministry of Economy — apply the same framework within their own perimeters.

What must be reported

  • STR — suspicious transaction report.
  • SAR — suspicious activity report, where no transaction was executed.
  • DPMSR — dealers in precious metals and stones report.
  • REAR — real estate activity report.
  • FFR — funds freeze report, following a targeted financial sanctions match.
  • PNMR — partial name match report.
  • HRC and HRCA — high-risk country reports.

Reports are filed without tipping off the customer. The prohibition on disclosure is as important as the obligation to file.

  1. Transaction

    Customer instruction received

  2. Screening

    Sanctions and adverse media, before execution

    Freeze immediately on a sanctions match

  3. Red flag

    Alert raised by monitoring rules

  4. Internal escalation

    Documented, with the decision recorded

  5. MLRO decision

    Report or record the reasons for not reporting

    File without delay once suspicion is formed

  6. goAML filing

    Submitted without tipping off the customer

  7. Financial Intelligence Unit

    Analysis and dissemination

  8. Law enforcement and supervisor

    Action outside your control

The reporting path a virtual-asset business is supervised against. Statutory clocks shown are indicative and under review.

Targeted financial sanctions

Screening against the lists maintained by the UAE Executive Office for Control and Non-Proliferation, and against United Nations consolidated lists. A match requires an immediate freeze and a report within the statutory window.

This is the obligation with the shortest clock and the least tolerance for a manual process that depends on one person being at their desk.

What a supervisor expects to see

An enterprise-wide risk assessment that reflects the actual business. Customer due diligence proportionate to risk, with enhanced measures where the risk is higher. Ongoing monitoring with alert thresholds someone can justify. An appointed MLRO with real authority. Training, with attendance records. Record-keeping for the statutory period. An independent audit of the programme.

How we help

We register the entity and the officer, draft the AML/CFT programme and the risk assessment against the applicable rulebook rather than a generic template, design the reporting workflow and the sanctions screening process, prepare and support the MLRO, run staff training, and arrange the independent audit.

Documents

Indicative categories. The exact bundle is activity-specific and the regulator may ask for more.

Personal
  • MLRO Emirates ID and passport
Corporate
  • Trade licence
  • Authorised signatory declaration
Compliance
  • MLRO appointment letter
  • AML/CFT policy

Interaction with other regulators

  • VARA — Virtual Assets Regulatory Authority
  • CBUAE — Central Bank of the UAE
  • RERA · DLD — Real Estate Regulatory Agency and Dubai Land Department

Common questions

  • Is goAML registration optional if we have not started trading?

    No. The obligation attaches to being a reporting entity, not to having transactions to report. Registering late is itself a finding.

  • Who can be the MLRO?

    Someone with the seniority and independence to escalate against commercial pressure, and enough knowledge of the business to recognise what is unusual about it. The role can be outsourced in some structures, but responsibility for the appointment does not move.

  • What happens if we file nothing for a year?

    A nil-return pattern is not automatically wrong, but it invites the question of whether monitoring is working. A supervisor will look at the monitoring design, the alerts it generated, and what was done with them.

Last reviewed 2026-09

Sources

  • Federal Decree-Law No. 20 of 2018 on Anti-Money Laundering and Combating the Financing of Terrorism — Primary AML/CFT statute, as amended
  • Cabinet Decision No. 10 of 2019 — Implementing Regulation — Implementing regulation, as amended
  • UAE Financial Intelligence Unit — goAML registration portal
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