The Ministry of Finance UAE has now released Guidances on the new ESR Notification and Report templates published recently. The guidance is explanatory notes to these template and seeks to address queres such as (below is an extract from the guidance):
"Who needs to submit a Notification?
A Notification must be filed if you are a corporate entity (e.g. Limited Liability Company, Public Joint Stock Company, Private Joint Stock Company, etc.) or a partnership (Limited Liability Partnership, General Partnership etc.) that undertakes any of the following Relevant Activities in the UAE during the relevant Financial Year....."
For more details please refer the Ministry Website: https://www.mof.gov.ae/en/strategicpartnerships/pages/esr.aspx