The election is a fact about a tax period, not a setting on the company. Revenue moves — a company can be inside the threshold one period, over it the next, and inside again the year after. Recording the election against the period is what keeps the computation and your archive of what you actually elected in agreement three years later, when somebody asks.

The screen is Accounting → Configuration → UAE Tax Reports → SBR Elections. The module guide does not document its fields, so read them off your own installation. What the record has to carry is not in doubt: which tax period the election covers, the revenue figure that put you inside AED 3,000,000, evidence that you are neither a Constituent Company of an MNE Group nor a Qualifying Free Zone Person (MD 73/2023 Art. 3), and the date the election was made.

The sunset advisory is per period, and the arithmetic catches people out. The threshold applies to tax periods ending on or before 31 December 2029. That is the period's end date, not its start, and a period straddling the date is outside rather than partly inside.

Worked example — a 31 March year end. The tax period running 1 April 2029 to 31 March 2030 ends after the sunset, so the threshold does not apply to it, even though nine of its twelve months fall before the date. The last period this company can elect for is 1 April 2028 to 31 March 2029. A company with a 31 December year end gets one more election than that — its period ending 31 December 2029 is the last one inside.

The failure mode is the diary entry nobody made. An election recorded for a period ending in 2027 looks identical on screen to one recorded for a period ending in 2030, and the second is not available. Put the sunset date in the compliance calendar now, with the citation beside it, so the review happens before the return rather than after the assessment.