The Financial Intelligence Unit is the UAE’s central national agency for receiving and analysing suspicious transaction reports. Under the 2025 law it is established as an independent unit within the Central Bank and acts independently in carrying out its functions. All suspicious transaction reports and related information must be submitted to it, and to it alone, by financial institutions, DNFBPs and virtual asset service providers.
The FIU studies and analyses the reports it receives and refers them to the relevant authorities, either automatically or on request. It can ask regulated entities and other authorities for additional information, exchange information with counterpart units abroad, conclude memoranda of understanding, and maintain a secure database. Reports are filed through the FIU’s goAML system. The FIU therefore sits at the centre of the reporting chain that links private sector compliance teams to law enforcement.
Legal Reference (UAE):
Federal Decree-Law No. 10 of 2025, Article 11 — establishes the independent Financial Intelligence Unit within the Central Bank and sets out its competences.
The Financial Intelligence Unit is an independent unit established within the Central Bank of the UAE. All suspicious transaction reports and related information are submitted to it exclusively, by financial institutions, DNFBPs and virtual asset service providers. It studies and analyses them and refers them to the concerned authorities, automatically or on request.
It holds five competences. It may require additional information or documents from reporting businesses and from concerned authorities, within the timeframe and form it prescribes. It exchanges information and cooperates with counterpart units abroad. It concludes memoranda of understanding governing that cooperation. It maintains a secure database with cybersecurity and access controls. And it exercises any further competences given by the law or its Executive Regulations. The Chief of the Unit can also suspend a transaction for up to 10 working days, or freeze funds for up to 30 days.
Legal Reference (UAE):
· Federal Decree-Law No. 10 of 2025, Article 11: establishment of the Unit within the Central Bank, its independence, exclusive receipt of reports, and its five competences.
· Federal Decree-Law No. 10 of 2025, Article 5(1) and (2): the Chief of the Unit’s power to suspend a transaction for up to 10 working days and freeze funds for up to 30 days.
For more details, refer to the Executive Regulations or seek guidance from your AML compliance officer.