Corporate Tax Registration UAE: Full Documents Checklist

The tax-free days in the UAE are officially over for businesses.

For many years, the UAE was known for its tax-free business environment. But that’s no longer the case. Corporate tax has been introduced, and it’s here to stay. This marks a significant shift for businesses operating in the Emirates.

Whether your company is on the mainland or in a free zone, corporate tax registration is now compulsory. Even if you're eligible for an exemption, you still need to register. Failing to do so can lead to penalties.

Here is everything you need to know to stay compliant, including a complete list of documents required for a fast and smooth registration process.

Why Corporate Tax Registration Matters

On June 1, 2023, the UAE introduced a corporate tax system, applying a 9% tax rate on profits exceeding AED 375,000.

While the rate is low compared to global standards, registration is non-negotiable. The Federal Tax Authority (FTA) has made it clear: all businesses must register, regardless of whether they meet the profit threshold.

Failing to register on time can result in fines of AED 10,000 or more. And if you delay further, expect increased scrutiny. Missed the deadline? Don’t worry. The FTA has granted a grace period for registration until July 31.

Important Note: This extension applies to businesses whose tax period ended in December 2024.

Who Needs to Register?

The registration requirement applies to:

• Mainland companies
• Free zone companies, including those with tax incentives
• Branches of foreign companies
• Freelancers and self-employed individuals earning above the exempt threshold
• Sole establishments and civil companies

If your business holds a valid trade license and earns revenue, you fall within scope.

When Should You Register?

Timelines vary depending on your license issuance date, not your revenue or profit. The FTA has rolled out a proper registration schedule. For example:

• Companies licensed before March 2022 may have deadlines as early as May 2024
• Businesses licensed later will have deadlines into 2025

To avoid penalties, check your exact deadline on the FTA’s official portal or consult a tax advisor.

Documents Required for Corporate Tax Registration in the UAE

Now, let’s get into what you need to register. The FTA portal is entirely digital, so make sure your documents are in soft copy, clear, complete, and in either Arabic or English. Here’s the essential document checklist:

1. Trade License (Valid Copy)

Your business license is your legal identity. Make sure it’s not expired.

2. Emirates ID of the Authorized Signatory

If you have more than one authorized person, include all relevant IDs. If the signatory is a foreign national, a passport copy is also required.

3. Passport Copy of the Authorized Signatory

A clear, color copy works best. This helps verify the identity of the person submitting the application.

4. MOA or AOA (Memorandum or Articles of Association)

This shows the nature of your business and the shareholding structure. The FTA uses it to understand who is liable and how the entity operates.

5. Authorized Signatory Proof ( Power of Attorney or Board Resolution)

If the person registering on behalf of the business is not listed on the trade license, you'll need formal authorization.

6. Financial Information

You’ll be asked to provide your financial year-end date and expected revenue. Even if you’re not yet profitable, this information is mandatory.

7. Contact Details

You’ll need to include your registered address, mobile number, and email. These details must match official records.

8. Business Activity Details

List your activities as stated in your license. Some activities may trigger further scrutiny or require classification.

9. Free Zone Certificate (If Applicable)

If you operate in a free zone, attach the certificate to support any tax exemptions to which you may be eligible.

Pro Tips for a Smooth Registration

The process itself isn’t complicated, but many businesses face delays due to incomplete or incorrect documentation. Here are a few quick tips:

• Use the EmaraTax platform for submissions; it’s the official FTA portal
• Scan documents clearly and name them properly
• Ensure the details in your application match your trade license exactly.
• Don’t wait until the last minute, as processing time can take several days
• If in doubt, consult a registered tax agent

What Happens After Registration?

After you submit your application, the FTA will review it, and if all details are correct, you’ll be issued a Corporate Tax Registration Number (TRN).

This number will be required when filing your tax returns or dealing with any future FTA communications. You’ll also be expected to maintain proper accounting records, file annual returns, and submit financial statements, even if you're not paying tax yet.

What If You Miss the Deadline?

If you fail to register by your deadline, the FTA can impose a penalty of AED 10,000. Continued non-compliance could result in further legal issues or business restrictions.

The bottom line is, don't take the risk. Register early, stay compliant, and avoid unnecessary fines.

Are Your Documents Ready for UAE Corporate Tax?

Unsure if your documents are in shape for UAE corporate tax registration? Many businesses overlook key details that can lead to delays or penalties. At 10xM, we focus on getting your paperwork right from the start.

From trade licenses and MoAs to Emirates ID and tax forms, our experts review everything, flag gaps, and guide you through a clean, accurate submission to the FTA.

Book your free consultation today and take control of your corporate tax process with clarity and precision.