GTL Summary:

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-indirecttax-law-vat-uaevat-8-of-2017-as-amended
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 Code396-002-013-000
Main ServiceRegistration
Service NameRegistration of Tax Agency
Categories of CustomersAll legal persons licensed by the competent licensing authorities whose activities meet the requirements for registration as tax agencies in the UAE.
Service TypeTransactional
Service ClassificationGovernment to Business Services
Service CategoryVariation Service
Service DescriptionThis service allows legal persons to register with the FTA as tax agencies.
Channels and Working Hours for Providing the ServiceEmaraTax platform:
24 hours a day, 7 days a week.
Time Required to Submit Application35 minutes
Time Required to Complete Application by the FTA20 business days from the date the completed application was received.
Obligation to Sign-upApplicable
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
  1. Create an account on the Emarat Tax portal.
  2. Select the user type and specify the purpose of using the electronic services portal.
  3. Click on the «Tax Agency» option and complete the registration requirements.
  4. Submit the application to the FTA.
FAQs
  1. 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.

FeesFree
Relevant PublicationsTax Agency Registration
Terms and Conditions
  1. 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.
  2. To access the service of linking a tax agent to a tax agency, click here.
  3. Registered tax agencies are not branches of the FTA and must not promote themselves in such capacity.
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