GTL Summary:

This service guide outlines the protocol for submitting a Tax Records Amendment to the United Arab Emirates Federal Tax Authority. It enables registrants across Value Added Tax, Excise Tax, and Corporate Tax to legally update their entity, identification, or contact details. The document distinguishes between standard edits and formal amendments requiring explicit authority approval. It mandates that taxpayers must notify the authority of any structural or licensing changes within a strict twenty-working-day timeframe, warning that failure to comply will result in administrative penalties under the prevailing UAE tax regulations.

Document Type: GUIDE - Federal Tax Authority Service Guide
Guidance Code: tax-records-amendment
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 Records Amendment

2025

Service Card Template

English

Service Code

396-002-001-003

Main Service

Registration

Service Name

Tax Records Amendment

Categories of Customers

All persons registered for VAT, Excise and Corporate Tax in the UAE.

Service Type

Transactional

Service Classification

Government to Government Services, Government to Business Services, Government to Customer Services.

Service Category

Variation Service

Service Description

This service enables all registered taxpayers to update their tax records.

Channels and Working Hours for Providing the Service

EmaraTax platform:

24 hours a day, 7 days a week.

Time Required to Submit Application

25 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 - Through the account previously created to with the FTA.

Required Documents and Forms

  • A valid trade licence.

  • Articles of Incorporation and Certificate of Incorporation (if available).

  • Commercial Registration Certificate, or any official proof issued by the licensing authority.

  • An official Continuity Certificate that includes both old and new licence numbers (required when applicable).

  • Any other additional documents, depending on the type of amendment requested.

Procedures and Steps

  1. Access the EmaraTax account dashboard.

  2. Click on "View" to access the Taxable Person Account.

  3. Under the title «VAT», "Excise" or "Corporate Tax" Click on «Amendment» for amendments that require approval from the FTA or «Edit» for amendments that do not require approval from the FTA (refer to the FAQs section of this service card for more information in this regard).

  4. Fill in the required data and submit the request.

FAQs

  1. What is the difference between the 'edit' and 'amendment' functionality?

    When changes are made through the 'edit' option, they are automatically reflected on the profile and the FTA's approval is not required. When changes are made through the amendment' option, they are reflected on the profile only once approved by the FTA.

  2. What changes can be submitted as part of the registration records amendment application?

    The following details can be updated by using the amendment functionality:

    • Entity details (applicant information);

    • Identification details (trade licence, associated activities and owners);

    • Contact details;

    • Authorized signatory and declaration.

  3. What changes can be submitted as part of the registration edit application?

    The following details can be updated using the edit feature:

    • Bank details can be updated by using the edit functionality.

  4. Who can submit the registration records amendment application?

    The application can be submitted to FTA by taxpayer, tax agent or legal representative.

  5. Can I submit multiple registration amendment application?

    All available amendments can be made through a single application. Another amendments request cannot be submitted if there is already a pending request under review by the authority for the same account and tax type.

  6. When are you required to submit a request to amend tax records if any of the registered information changes?

    You must submit the application for amendment of registration within 20 business days from the date of the change in circumstances that may require an update to the tax records maintained with the FTA.

  7. Is it necessary to upload supporting documents as part of the tax record amendment application?

    It depends on the amendment application being submitted. For more details, please refer to the "Documents required» section in this page. Ensure that any data you type in the application is identical to the relevant supporting documents in order to avoid resubmitting your application.

  8. Can I save the application as a draft to be updated later? If yes, for how long?

    Yes, you can save the in-progress application as a draft and complete it at a later point in time. However, if you do not submit your application within 60 calendar days of initiating it, your application will be automatically cancelled. There will be reminder notifications sent to your registered email/verified mobile.

  9. What is the estimated time to complete application review by the FTA?

    Generally, the estimated time to complete the application by the FTA is 20 business days from the date the completed application was received by the FTA. However, in case where any additional information is needed, FTA may take additional time to process the application. The applicant needs to provide the additional information and re-submit the application. It may take the FTA a further 20 business days to respond to the updated application. If the application is not resubmitted within 60 calendar days from the date you received the notification from FTA, the application shall be auto-rejected.

  10. What will happen once the application is submitted to the FTA?

    Processing your application:

    1. Your application will now be reviewed by the FTA. If we require more information to assist with the review, we will inform you through the email. You will need to provide the information requested in order for us to continue processing your application.

    2. Once we have completed our review, we will either approve or, in some cases, may have to reject the application. We will notify you by email of our decision.

    3. Where we reject an application, we will provide you with the reasons for doing so. You may re-apply but only once you have resolved the matters brought to your attention.

    4. After your application is approved, your tax records will be updated. You can download the updated registration certificate through your online account on the EmaraTax system.

  11. How to check the status of the amendment application with the FTA?

    The application status can be viewed on the applicant's dashboard in their EmaraTax account. The following provides a summary of the application statuses:

    • Drafted: You have not completed or submitted the application form.

    • In Review: Your application form has been received by the FTA and is under processing.

    • Awaiting Information: You need to provide additional information to the FTA.

    • Rejected: Your application form has been rejected by the FTA.

    • Approved: Your application form has been approved by the FTA and tax records successfully updated.

    You can request to amend fields and sections that are not directly editable through this service by submitting a justified request to the authority by clicking here or by calling the authority at 80082923.

Fees

Free

Relevant Publications

Amend VAT Registration

Terms and Conditions

  1. The applicant must be registered for VAT, Excise or Corporate Tax with the FTA.

  2. The taxpayer is required to notify the Federal Tax Authority of any changes to the company's records within a maximum period of (20) working days from the date the change occurs, by submitting a tax records amendment application. The changes that require notification include the following:

    • Change in Name or trading name of the business.

    • Change in Address of the principal place of business.

    • Change in Primary business activity or activities.

    • Renewal/amendment of Trade licence of the business.

    • Change in the details of the Authorized Signatory.

  3. If the application is incomplete, or additional information is required to be submitted, the FTA will ask the applicant to provide additional documentation. After submitting the additional documentation, it may take the FTA a further 20 business days to respond to the updated request.

  4. In case of failure to notify the changes within the specified timeframe (within 20 working days from the date the change occurs), an administrative penalty for the delay will be imposed in accordance with the regulations in force by the Authority.

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