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Filing and payment of VAT returns should happen by the 28th day of the month following the end of the VAT accounting period unless that day falls on a non-working day or public holiday. Details of the payment due date for the first VAT return will be shown on your VAT registration certificate. Subsequent due dates will be shown on the “Required actions” in your dashboard once you log on to the Emaratax portal.
 •Access FTA’s EmaraTax portal:
- Existing users who have an EmaraTax account can proceed with logging in using their EmaraTax login credentials.
- New users who don’t have an account currently on EmaraTax will be required to create a new account.
•After logging in, the Tax Residency Functionality can be accessed using the “Other Services” tab
The FTA will take within 5 Working days to review the application.
In the case of a natural person, who applies for a tax domicile certificate for local purposes may fall into one of the following categories:
(Spent in the UAE more than 183 days, less than 183 days but more than 90 days, less than 90 days).
1. In the case of a legal person applying for a tax domicile certificate for the purposes of tax agreements, the applicant must have been established in the country at least one year ago.

2. In the case of a natural person, who applies for a tax domicile certificate for the purposes of tax agreements, he must be a resident of the United Arab Emirates for a period of not less than 183 days during the required financial year.

3. In the case of a natural person, who applies for a tax domicile certificate for local purposes may fall into one of the following categories:

• (He spent in the UAE more than 183 days, less than 183 days but more than 90 days, less than 90 days).
You may download your certificate under the type of Tax that you have registered under.  
Kindly find the below break down of the fees of obtaining the Tax Residency certificate for a Natural Person:
-    Submission fee of 50 AED
-    Certificate Fee of 500 (In case the applicant is a registered Natural person)
-    Certificate fee of 1000AED (In case the applicant is non-registered Natural Person)
-    Printed certificate of 250 AED (In case applicant wishes to apply for a hard copy of the certificate // Kindly find the below break down of the fees of obtaining the Tax Residency certificate for a Legal Person: 
-    Submission fee of 50 AED
-    Certificate Fee of 500 (In case the applicant is a registered Legal person)
-    Certificate fee of 1750AED (In case the applicant is non-registered Legal Person)
-    Printed certificate of 250 AED (In case applicant wishes to apply for a hard copy of the certificate)
3 Working Days
In line with the Cabinet Decision No. 65 of 2020 on Fees for Services provided by the Federal Tax Authority issued in October 2020. The Federal Tax Authority (FTA), and in coordination with the Ministry of Finance (MOF) started receiving applications for the issuance of tax certificates via its website as of 14th November 2020.
There are two categories of tax certificates which will be issued to Legal and Natural Persons:
• Tax Residency Certificate: a certificate issued by the FTA upon request to enable applicants to benefit from Double Tax Avoidance Agreements (DTAA) on income signed by the UAE.
• Commercial Activities Certificate: a certificate issued by the FTA to enable applicants to refund VAT paid outside the UAE, whether or not DTAAs are applicable.
The new service provides advantages and ease for the issuance of certificates to those registered in the tax system, as all their data is available in the FTA database so they can apply for Tax Certificates through direct and quick digital procedures.
We would urge you to review our Tax Certificates Service User Guide on the Federal Tax Authority’s website through the following link:
https://tax.gov.ae/-/media/Files/EN/PDF/Guides/TRCFTAApplicant-User-ManualENG-v-0213006.pdf
https://tax.gov.ae/en/TRC
If you do not hold a trade license, usually a certificate of incorporation is obtained for the business within the UAE.
In EmaraTax, the registration certificates can be found in the "My Correspondences" section of your Taxable Person account.  All your registration certificates that were available in your eServices account have been migrated to your EmaraTax account.
 
Note that if your tax registration certificate was not available as a pdf document in your dashboard in the old system, then you will not be able to find it in your EmaraTax dashboard. Therefore, in order for you to receive an updated registration certificate, you will have to submit a registration amendment application through EmaraTax with your updated information (example: trade license, Emirates ID, Contact details, etc) to the FTA. Once the application is approved by the FTA, your registration certificate will be issued.
 
If you have been allocated a “Provisional TRN” and this has been communicated to you by email, you will receive the Tax Registration Certificate after the FTA has fully reviewed your application.

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Page last updated: : May 22, 2024
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