The UAE has taken another significant step toward digital governance with the Federal Tax Authority (FTA) announcing a complete shift to electronic tax registration certificates starting January 1, 2026. The move eliminates the need for paper-based certificates and aligns with the country’s broader vision of delivering seamless, paperless public services.
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What’s Changing from January 2026?
Under the new system, businesses registered with the FTA will no longer receive or pay for paper tax registration certificates. Instead, the authority will issue free electronic tax registration certificates to all registrants.
These digital certificates will include a QR code, enabling instant verification of a company’s tax registration status by government entities, financial institutions, and business partners.
The change has been introduced under Cabinet Decision No. 174 of 2025, which amends earlier provisions governing service fees charged by the FTA.
Key Benefits for Businesses
The transition to digital certificates offers several advantages:
- Cost savings by eliminating fees previously charged for certified paper copies
- Faster access to tax registration documents
- Simplified verification through QR-code-enabled certificates
- Reduced administrative burden for businesses operating in the UAE
By removing reliance on physical documentation, the FTA aims to enhance efficiency, accuracy, and accessibility across tax-related services.
Cancellation of Paper Certificate Fees
As part of this update, the FTA has officially cancelled fees previously charged for issuing certified paper Tax Registration Certificates and Warehouse Keeper Registration Certificates. Businesses will now rely entirely on electronic documentation, supporting the UAE’s sustainability and digital-first objectives.
Introduction of New Service Fees for Advance Pricing Agreements
While most routine tax services are becoming simpler and more cost-effective, the FTA has also introduced two new service fees related to Unilateral Advance Pricing Agreements (APAs), effective from January 2026.
These fees apply to:
- Applications to enter into a new unilateral APA
- Requests to renew or amend an existing unilateral APA
Such agreements are typically used by large or multinational businesses seeking certainty on how specific transactions are priced for tax purposes. The FTA has indicated that the introduction of these fees is intended to strengthen tax compliance and improve the efficiency of APA application procedures.
A Step Forward in Digital Tax Administration
This move reflects the UAE government’s broader strategy to expand digital services across public institutions, improve ease of doing business, and reduce regulatory friction for companies operating in the country.
For businesses, the shift to digital tax registration certificates means greater convenience, lower costs, and faster compliance, reinforcing the UAE’s position as a forward-looking and business-friendly jurisdiction.
How Businesses Should Prepare for UAE Tax
Businesses should ensure that:
- Their FTA portal accounts are up to date
- Authorised users have access to download and share digital certificates
- Internal compliance teams are aware that paper certificates will no longer be issued
As the UAE’s tax framework continues to evolve, staying informed and compliant is essential.
