UAE goAML Reporting: STRs, SARs, DPMSR and REAR Under the 2025 AML Law
Short answer: UAE financial institutions, virtual asset service providers (VASPs) and designated non-financial businesses and professions (DNFBPs) report to the Financial Intelligence Unit (FIU) through goAML, whose login runs through the FIU's eServices portal. Suspicious transactions are reported immediately and without delay, whatever the amount. Dealers in precious metals and stones also file a DPMSR for cash transactions of AED 55,000 or more, and real estate brokers file a REAR for freehold sales paid with AED 55,000 or more in cash or with virtual assets. For software that generates and validates goAML files, and can be configured for the DPMSR and REAR, see goAML reporting software for the UAE.
The UAE rewrote its AML legislation in 2025. Federal Decree by Law No. (10) of 2025, issued on 30 September 2025, replaced Decree by Law No. (20) of 2018, and Cabinet Resolution No. (134) of 2025, issued on 29 October 2025, replaced the 2019 executive regulations. goAML remains the reporting channel, and the Ministry of Economy circulars that created the DNFBP report types stay in force where they are consistent with the new texts.
This guide is for compliance officers and MLROs at banks, exchange houses, finance companies, VASPs, dealers in precious metals and stones, real estate brokers and other DNFBPs. It is a practical reference, not legal advice: the FIU, your supervisor and the published texts are the authoritative sources.
The legal framework
| Text | What it does |
|---|---|
| Federal Decree by Law No. (10) of 2025 on anti-money laundering and combating the financing of terrorism and proliferation financing | The core law, issued on 30 September 2025; in force two weeks after publication in the Official Gazette. It repealed Decree by Law No. (20) of 2018 (Articles 41 and 42) |
| Cabinet Resolution No. (134) of 2025 | The executive regulations, issued on 29 October 2025; in force 30 days after publication. It repealed Cabinet Resolution No. (10) of 2019 (Articles 70 and 71) |
| Ministry of Economy Circular 08/AML/2021 | goAML reporting requirements for dealers in precious metals and stones (the DPMSR), effective 12 June 2021 |
| Ministry of Economy Circular 05/2022 | The Real Estate Activity Report (REAR) for real estate brokers and agents, effective 1 July 2022 |
Regulations, resolutions and circulars issued under the 2018 law remain effective insofar as they do not conflict with the 2025 law, until replaced (Article 41(3)).
The FIU and goAML
The FIU is an independent unit within the Central Bank. All suspicious transaction reports go to it, exclusively, from financial institutions, DNFBPs and VASPs (Article 11 of the Decree by Law), "through the electronic system designated by the Unit or by any other approved means" (Article 18).
That electronic system is goAML. The goAML login runs through the FIU's eServices portal at services.uaefiu.gov.ae. Registration is mandatory for entities the Central Bank supervises, and goAML accepts XML files for batch filing as well as online forms. DNFBPs must register on goAML too; the Ministry of Economy & Tourism runs a "Register in goAML" service for them and warns that failing to register may lead to penalties.
Besides STRs and SARs, goAML in the UAE carries report types for additional information and requests for information (AIF, AIFT, RFI and RFIT, as the Central Bank's rulebook lists them), and the DNFBP report types below.
Suspicious transaction reports: immediately and without delay
Where a financial institution, DNFBP or VASP suspects, or has reasonable grounds to suspect, that a transaction or attempted transaction, or funds, are the proceeds of the crime, are related to it or are intended to be used in it, it must:
- notify the FIU immediately and without delay, with a report containing all available data on the transaction, the funds and the parties, through the FIU's electronic system; and
- answer promptly any request from the FIU for more information.
The duty applies "regardless of their value", and banking secrecy, professional secrecy and contractual liability cannot be invoked against it (Article 18 of Cabinet Resolution No. 134 of 2025; Article 18 of the Decree by Law). Lawyers, notaries, other legal professionals and independent auditors are exempt for information obtained in privileged circumstances, such as assessing a client's legal position or representing it in proceedings.
The regulations also require each reporting entity to maintain indicators for identifying suspicion and to keep them up to date as methods change (Article 17). In practice that means a documented typology library behind your alerts, reviewed on a schedule.
There is no grace period in the wording, so the process has to move from alert to approved report quickly: the alert, the investigation, the MLRO decision and the filing should each carry a timestamp.
DPMSR: dealers in precious metals and stones
Dealers in precious metals and stones are DNFBPs when they carry out a single cash transaction, or linked transactions, of AED 55,000 or more (Article 3 of Cabinet Resolution No. 134 of 2025). Under Circular 08/AML/2021 they must:
- Resident individuals: obtain Emirates ID or passport for cash transactions of AED 55,000 or more, and register the details in goAML as a Dealers in Precious Metals and Stones Report (DPMSR).
- Non-resident individuals: obtain an ID or passport for cash transactions of AED 55,000 or more, and file a DPMSR.
- Entities: obtain the trade licence and the ID of the person representing the company for transactions of AED 55,000 or more in cash or by wire transfer, and file a DPMSR.
- Keep records of the documents and information for at least five years.
REAR: real estate brokers and agents
Under Circular 05/2022, real estate brokers and agents file a Real Estate Activity Report (REAR) through goAML for freehold purchases and sales where:
- a single cash payment, or several, of AED 55,000 or more covers all or part of the property value;
- the payment, or part of it, is made in virtual assets; or
- the funds used for the transaction were converted from virtual assets.
In each case the broker obtains and records the parties' identification documents and the receipts, invoices, contracts and sale agreement.
Customer due diligence thresholds
goAML reporting sits on top of customer due diligence. Cabinet Resolution No. 134 of 2025 (Article 7) requires:
| Who | CDD trigger |
|---|---|
| Financial institutions, DNFBPs and VASPs | Starting a business relationship; suspicion of the crime; doubts about customer identification data |
| Financial institutions | Occasional transactions of AED 55,000 or more, single or linked; occasional wire transfers of AED 3,500 or more |
| VASPs | Occasional transactions of AED 3,500 or more, single or linked |
| Commercial gaming operators | Covered as DNFBPs for financial transactions of AED 11,000 or more, single or linked (Article 3) |
Targeted financial sanctions
Reporting entities must implement "forthwith" the instructions of the Executive Office for Control and Non-Proliferation, the body that implements targeted financial sanctions in the UAE, and of other competent authorities (Article 19 of the Decree by Law). Screening must run on current lists, and a confirmed match has to reach the people who can act on it without delay.
Record keeping
Records, documents and data on all domestic and international financial and cash transactions must be kept for at least five years from completion of the transaction or the end of the business relationship. The same five years apply to CDD records, account files, correspondence, identity documents, STRs, the results of any analysis and CCTV and ATM recordings (Article 25 of Cabinet Resolution No. 134 of 2025).
Compliance checklist
- Registered on goAML (through the FIU's eServices portal, or the Ministry of Economy & Tourism's service for DNFBPs)
- Policies updated from Decree by Law No. (20) of 2018 and Cabinet Resolution No. (10) of 2019 to the 2025 texts
- STR workflow with timestamps from alert to filing, and no amount threshold
- Suspicion indicators documented and reviewed on a schedule
- DPMSR for dealers' cash transactions of AED 55,000 or more (companies: cash or wire)
- REAR for freehold sales with AED 55,000 or more in cash, or with virtual assets
- CDD triggered at AED 55,000 and AED 3,500 where they apply, including linked transactions
- Screening on current targeted financial sanctions lists, with a route to freeze forthwith
- Five-year retention for transactions, CDD records and reports
Frequently asked questions
Where is the goAML login in the UAE?
The goAML login runs through the UAE FIU's eServices portal at services.uaefiu.gov.ae. DNFBPs register on goAML through the Ministry of Economy & Tourism's "Register in goAML" service.
What is the STR deadline in the UAE?
Immediately and without delay, whatever the amount, including attempted transactions (Article 18 of Federal Decree by Law No. 10 of 2025 and of Cabinet Resolution No. 134 of 2025).
What is a DPMSR?
A Dealers in Precious Metals and Stones Report, filed in goAML for cash transactions of AED 55,000 or more with individuals, and for cash or wire transactions of AED 55,000 or more with companies, under Ministry of Economy Circular 08/AML/2021.
What is a REAR?
A Real Estate Activity Report, filed in goAML by real estate brokers and agents for freehold purchases and sales paid with AED 55,000 or more in cash, or paid with or funded from virtual assets, under Ministry of Economy Circular 05/2022.
Which law replaced Decree by Law No. 20 of 2018?
Federal Decree by Law No. (10) of 2025, issued on 30 September 2025. Its executive regulations are Cabinet Resolution No. (134) of 2025, which replaced Cabinet Resolution No. (10) of 2019.
goAML reporting for UAE institutions with Creodata
Creodata's goAML Reporting Platform generates schema-valid goAML XML, validates every report against the schema and business rules before submission, compiles parties, accounts and narrative in one STR workspace, and keeps an immutable record of every report, amendment and filing. It can be configured to support DPMSR and REAR reports, with threshold automation set at the AED 55,000 line.
For the screening, transaction monitoring, customer risk rating and case management around those filings, see AML compliance software in the UAE; for the goAML filing itself, see goAML reporting software for the UAE. Our UAE AML software buyer's guide covers how to choose a system.
See it on your own report types — request a demo.