With the full rollout of the federal corporate tax, registration is a mandatory requirement for all taxable persons in the UAE, including mainland companies, Free Zone entities, and certain individuals. Even businesses eligible for the 0% tax rate must complete this process to obtain a Tax Registration Number (TRN).
The registration is handled exclusively through the EmaraTax portal, the FTA’s unified digital platform. Missing the registration deadline, often determined by the month of your trade license issuance, can lead to an immediate administrative penalty of AED 10,000.
Preparation: Gathering Your Documentation
Before logging into the portal, ensure you have clear, digital copies (PDF format) of all required documents. The FTA requires these to be 100% accurate and up-to-date to avoid application rejection.
- Trade License: A valid copy of your commercial license, including any branch licenses.
- Identification: Passport and Emirates ID copies for all owners/shareholders holding more than 25% ownership, as well as the authorized signatory.
- Company Documents: Memorandum of Association (MOA), Article of Association (AOA), or Partnership Agreement.
- Proof of Authorization: A Power of Attorney (POA) or a Board Resolution confirming the authorized signatory’s right to act on behalf of the company.
- Contact Information: Complete business address, P.O. Box, and active email/mobile details for the primary contact.
The Step-by-Step Registration Process
1. Access the EmaraTax Portal
Visit the official FTA e-services website and log in. If your business is already registered for VAT, you can use your existing credentials or sign in via UAE PASS. New users must create a “Taxable Person” profile by providing basic details such as their name and email.
2. Start the Corporate Tax Application
Once logged in, navigate to the dashboard and locate the “Corporate Tax” tile. Select the option to “Register” for Corporate Tax. The system will guide you through a series of sections starting with “Entity Details,” where you must select your legal form (e.g., Limited Liability Company, Branch, or Individual).
3. Enter Business and Ownership Details
Input the specific details from your trade license, including the license number and the issuing authority (e.g., Dubai Economy or a specific Free Zone). In the ownership section, you must add details for any individual or entity owning 25% or more of the business. Accurate data entry here is critical; small discrepancies in spelling or license dates are common reasons for application delays.
4. Add Business Activities and Authorized Signatories
Search for and add the business activities that correspond to your license. If your company has multiple branches, you must add their details under the main “Taxable Person” profile. In the “Authorized Signatory” section, upload the proof of authorization and the identity documents for the person responsible for the filing.
5. Review, Declare, and Submit
The final stage is the “Review and Declaration” section. Thoroughly check all entered data against your official documents. Once satisfied, tick the declaration box to confirm the accuracy of the information and click “Submit.” After submission, you will receive an Application Reference Number to track the status.
What Happens After Submission?
The FTA typically reviews applications within 20 business days. During this period, keep a close watch on your registered email, as the FTA may request additional clarifications or documents. Once approved, your status on the EmaraTax dashboard will change to “Registered,” and you will be issued a Corporate Tax TRN.
After receiving your TRN, the focus shifts to ongoing compliance. This includes maintaining financial records for at least 7 years and preparing for your first tax return filing, which is generally due within 9 months after the end of your financial year.