This service guide explains the procedure for Tax Agency Registration with the United Arab Emirates Federal Tax Authority. It allows licensed legal persons operating as audit, tax, or law firms to formally register as recognised tax agencies. The document outlines the mandatory supporting documents, notably including a valid professional indemnity insurance policy and proof of authorised signatories. It clarifies that a tax agency does not need to be registered for Value Added Tax itself, but strictly requires linking at least one registered tax agent to the agency before it is legally permitted to practice.
Document Type: GUIDE - Federal Tax Authority Service Guide Guidance Code: tax-agency-registration Year: 2025 Related Law: uae-cit-fdl-47-of-2022 Authority: Federal Tax Authority
Last updated at: 2026-03-13 08:58:00 UTC
Federal Tax Authority Service Guide
Tax Agency Registration
2025
Service Card Template
English
Service Code
396-002-013-000
Main Service
Registration
Service Name
Registration of Tax Agency
Categories of Customers
All legal persons licensed by the competent licensing authorities whose activities meet the requirements for registration as tax agencies in the UAE.
Service Type
Transactional
Service Classification
Government to Business Services
Service Category
Variation Service
Service Description
This service allows legal persons to register with the FTA as tax agencies.
Channels and Working Hours for Providing the Service
EmaraTax platform: 24 hours a day, 7 days a week.
Time Required to Submit Application
35 minutes
Time Required to Complete Application by the FTA
20 business days from the date the completed application was received.
Obligation to Sign-up
Applicable
Required Documents and Forms
Certificate of Incorporation, Memorandum of Association, or Partnership Agreement (if applicable).
Valid Trade Licence / Business Licence.
Emirates ID and passport of the owners and authorized signatories.
Valid professional indemnity insurance policy.
Procedures and Steps
Create an account on the Emarat Tax portal.
Select the user type and specify the purpose of using the electronic services portal.
Click on the «Tax Agency» option and complete the registration requirements.
Submit the application to the FTA.
FAQs
Is a tax agency required to be registered for VAT with the FTA in order to register as a tax agency?
It is not required that a tax agency be registered for VAT in order to register as a tax agency with the FTA.
After registration, one tax agent at minimum is required to link to the registered tax agency before the tax agency is allowed to practice as a tax agency.
To access the service of linking a tax agent to a tax agency, click here.
Registered tax agencies are not branches of the FTA and must not promote themselves in such capacity.