How to Register with the FTA on EmaraTax: VAT and Corporate Tax Step by Step
What you need before you start, each EmaraTax step, how long the FTA takes and the most common reasons applications are sent back.
By Countify's ACCA/FCCA chartered certified accountants
What FTA registration means
The Federal Tax Authority (FTA) administers VAT, corporate tax and excise tax in the UAE. Registering means creating a taxable person profile on EmaraTax, the FTA's online portal, and applying for each tax that applies to you. When an application is approved, the FTA issues a Tax Registration Number (TRN) and a registration certificate you can download from EmaraTax.
Most businesses need two registrations. Every UAE company must register for corporate tax, even if it expects to pay no tax. VAT registration is mandatory once taxable supplies and imports pass AED 375,000 in 12 months, and optional from AED 187,500.
Documents to prepare before you start
Most delays come from documents that are missing, expired or inconsistent with each other. Collect clear scans of the following before you log in.
- A valid trade licence, and the Memorandum or Articles of Association.
- Passport and Emirates ID for owners, managers and the authorised signatory.
- Proof of the signatory's authority, such as a power of attorney or board resolution, where the signatory is not the owner.
- Registered address and contact details that match the trade licence.
- For VAT: turnover evidence such as sales invoices, contracts and bank statements, plus a declaration of taxable supplies for the last 12 months.
- Your financial year end, which sets your corporate tax period.
The EmaraTax steps
The flow is the same for VAT and corporate tax once your taxable person profile exists.
- Create an EmaraTax user account with an email address and mobile number, verified by one-time passwords.
- Create a taxable person profile for the business (or link an existing profile).
- Choose the registration: Corporate Tax or VAT.
- Complete entity details, identification, business activities, contact details and authorised signatory.
- Upload the supporting documents and submit.
- Answer any FTA request for additional information within the deadline shown.
- Download the registration certificate and TRN once approved.
How long it takes and why applications are rejected
The FTA aims to process complete applications within about 20 business days. If it asks for more information, the review pauses until you respond, and a poor response can lead to rejection and a fresh application.
The most common problems we fix are expired licences, names and addresses that do not match the licence, missing proof of signatory authority, turnover figures that do not reconcile to bank statements, business activities described too vaguely and unreadable scans.
Deadlines and penalties
Companies incorporated on or after 1 March 2024 must register for corporate tax within three months of incorporation. Individuals must register by 31 March of the year after their business turnover first exceeds AED 1 million. For VAT, you must apply within 30 days of becoming liable to register.
Late registration for either tax carries an AED 10,000 administrative penalty, so it pays to apply early rather than wait until the deadline week.
How Countify can help
Countify is an FTA registered firm of ACCA and FCCA chartered certified accountants. We prepare the documents, complete the EmaraTax application, respond to FTA queries and keep your registration details up to date when your licence, shareholders or address change.
This guide is general information and reflects the rules at the time of writing. UAE tax rules change, so check the latest FTA guidance or speak to us before acting.
Need a second pair of eyes?
Countify helps UAE businesses keep their accounts, tax filings and compliance work clear from the start.
Talk to Countify