Tax

FTA Changes Service Fees and Moves to Electronic Certificates

From 01.01.2026, the FTA introduces fees for Advance Pricing Agreement applications and replaces the paper registration certificate with an electronic version.

Uwe Hohmann

Chief Executive Officer

03.01.2026 2 min read

Tax

The FTA (Federal Tax Authority) has confirmed that Cabinet Decision No. 174 of 2025 took effect on 01.01.2026. This decision amends Cabinet Decision No. 65 of 2020, which governs fees for FTA services.

New Fees for Advance Pricing Agreements

Two new service fees have been added to the FTA fee schedule. Both relate to APA (Advance Pricing Agreement) applications:

The first applies to businesses applying for a Unilateral Advance Pricing Agreement for the first time. The second covers applications for renewal or amendment of an existing Unilateral Advance Pricing Agreement.

These fees show the FTA’s growing focus on transfer pricing compliance under the UAE’s CIT (Corporate Income Tax) framework. Businesses with related party transactions across borders should take note, as APAs provide certainty on how the FTA will treat specific pricing arrangements.

Paper Certificates Discontinued

The FTA will no longer charge for issuing certified paper Tax Registration Certificates or Warehouse Keeper Registration Certificates. In fact, these paper certificates are being phased out entirely.

Going forward, the FTA will issue electronic registration certificates. Each certificate will include a QR code that allows third parties to verify a business’s registration status instantly.

This is a practical change. Businesses no longer need to request or pay for replacement paper certificates. Verification is faster, and there is no risk of losing a physical document.

What This Means for Your Business

For most registered businesses, the shift to electronic certificates simplifies administration. You can access your certificate through the FTA portal and share it digitally when needed.

If your business engages in cross-border transactions with related parties, the new APA fees are worth understanding. While the exact fee amounts are specified in the Cabinet Decision, the option to secure an advance agreement with the FTA can reduce uncertainty and potential disputes during audits.