What is FTA account registration?
FTA account registration is the process of creating an online profile on the UAE Federal Tax Authority (FTA) portal, known as EmaraTax. Every business or individual that needs to register for VAT, corporate tax, or excise tax must first set up an FTA account. The account acts as your gateway to all tax services, filings, and correspondence with the authority.
If you operate a business in the UAE, this is the first step toward full FTA compliance in the UAE. Without an active account, you cannot apply for a Tax Registration Number (TRN), file returns, or pay liabilities.
Why every UAE business needs an FTA account
The FTA manages all federal taxes in the UAE. These include VAT at a 5% standard rate (in effect since January 1, 2018, under Federal Decree-Law 8 of 2017) and corporate tax at 9% on taxable income above AED 375,000 (Federal Decree-Law 47 of 2022). An FTA account is mandatory for any entity that meets or exceeds registration thresholds.
VAT registration thresholds
Mandatory VAT registration applies when your taxable supplies and imports exceed AED 375,000 over a rolling 12-month period. Voluntary registration is available if that figure exceeds AED 187,500. Both paths require an active FTA account first.
Corporate tax enrollment
All taxable persons, including free zone entities, must register for corporate tax. The 0% rate applies to the first AED 375,000 of taxable income. Above that, the rate is 9%. Large multinationals with global revenue of EUR 750 million or more face a 15% Domestic Minimum Top-up Tax (DMTT) from January 2025. Corporate tax returns are due within 9 months of the financial year end.
Small businesses with revenue up to AED 3 million may claim small business relief through 2026, but they still need an FTA account and a TRN. Learn more about what a TRN is in the UAE.
Step-by-step FTA account registration process
The FTA migrated from its legacy e-Services portal to the EmaraTax platform. All new registrations now happen on EmaraTax. Here is the process broken into clear steps.
Step 1: Access the EmaraTax portal
Visit the official FTA website at tax.gov.ae. Click the EmaraTax login button. If you do not have an account, select the sign-up option.
Step 2: Create your user profile
Enter your personal details: full name, email address, mobile number, and Emirates ID or passport number. You will receive a one-time password (OTP) on your mobile and email. Verify both to activate your profile.
Step 3: Set up your business entity
Once logged in, add your business entity. You will need to provide:
- Trade licence number and issuing authority.
- Legal entity type (LLC, sole establishment, free zone company, branch, etc.).
- Business activity description and ISIC code.
- Registered address and contact details.
- Details of partners, shareholders, or authorised signatories.
Step 4: Upload supporting documents
The portal will prompt you to upload scanned copies of required documents. See the table below for the full list.
Step 5: Submit and await approval
Review all entries, then submit. The FTA typically processes applications within 20 business days. You can track the status inside EmaraTax. Once approved, your TRN is issued. For a detailed walkthrough, see our guide on how to get a TRN in the UAE.
Documents required for FTA account registration
Gather these documents before you start. Missing or incorrect files are the most common cause of delays.
| Document | Who needs it | Notes |
|---|---|---|
| Valid trade licence | All businesses | Must be current and match the legal name exactly. |
| Emirates ID of the authorised signatory | All businesses | Front and back scans in colour. |
| Passport copy of the authorised signatory | All businesses | Required if signatory is a non-resident or does not hold an Emirates ID. |
| Memorandum of Association (MOA) | LLCs and partnerships | Must list all partners and their ownership shares. |
| Certificate of Incorporation | Free zone and offshore entities | Issued by the relevant free zone authority. |
| Power of Attorney (POA) | Tax agents or representatives | Notarised and attested, naming the representative. |
| Bank account details or letter | All businesses (for refunds) | Bank letter on letterhead confirming IBAN and account holder. |
| Financial statements or revenue evidence | Voluntary VAT registrants | Proves taxable supplies exceed AED 187,500. |
Common mistakes during FTA account registration
Avoiding these errors saves time and prevents rejection.
- Mismatched names. The name on your trade licence must match the name entered in EmaraTax exactly, including spelling and legal suffixes.
- Expired trade licence. The FTA will reject applications linked to an expired licence. Renew it before you apply.
- Incorrect activity codes. Choose the ISIC activity code that matches your licence. A mismatch triggers manual review.
- Low-quality document scans. Blurry or cropped files are rejected. Use colour scans at 300 DPI or higher.
- Missing authorised signatory details. Every signatory must be listed with valid ID. Omitting one causes delays.
After registration: what to do with your FTA account
Once your FTA account is active and your TRN is issued, several ongoing obligations apply.
File VAT returns on time
VAT returns must be filed within 28 days of the end of each tax period. Late filing attracts penalties under Cabinet Decision 106 of 2025, ranging from AED 2,500 to AED 50,000 per violation.
Keep your account details current
If your business address, ownership, or trade licence changes, update your FTA profile promptly. Our guide on the TRN update procedure in the UAE explains how.
Verify your TRN
You can confirm your TRN is active using the FTA's public lookup tool. This is useful when onboarding new suppliers or customers. Read our article on how to check TRN validity in the UAE for instructions.
Prepare for UAE e-invoicing
The UAE is rolling out mandatory e-invoicing based on the Peppol 5-corner Decentralized Continuous Transaction Control and Exchange (DCTCE) model. Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider (ASP) by October 30, 2026, and go live by January 1, 2027. SMEs follow on July 1, 2027, and government entities on October 1, 2027. Your FTA account and TRN are prerequisites for participation. The UAE Ministry of Finance publishes updates on the e-invoicing timeline.
FTA account registration timeline
| Stage | Estimated duration |
|---|---|
| User profile creation | 10 to 15 minutes |
| Business entity setup and document upload | 30 to 60 minutes |
| FTA review and approval | Up to 20 business days |
| TRN issuance (post-approval) | Immediate, visible in EmaraTax |
Plan ahead. If you are approaching a VAT registration threshold or a corporate tax filing deadline, start the process early to avoid penalties.
Tips for a smooth FTA account registration
- Use a dedicated business email, not a personal one. This keeps FTA correspondence organised.
- Save your EmaraTax login credentials securely. If you lose access, recovery can take time. See our guide on lost TRN recovery in the UAE.
- Appoint a single authorised person to manage the account. Multiple users editing the same profile can cause conflicts.
- Keep digital copies of every document you upload. The FTA may request re-submission during audits.
- Check the FTA portal at tax.gov.ae regularly for system maintenance notices and deadline reminders.
Staying on top of your FTA compliance obligations in the UAE starts with a properly set up account. Every filing, payment, and communication flows through EmaraTax, so getting the foundation right matters.
If your business is preparing for UAE e-invoicing alongside tax registration, EInvoice Direct can help. An accredited service provider is included with the software at no extra charge. Get UAE e-invoicing pricing to see how EInvoice Direct works for your business.
Questions, answered
How do I create an FTA account in the UAE?
Visit the EmaraTax portal at tax.gov.ae and click sign up. Enter your name, email, mobile number, and Emirates ID or passport number. Verify your email and mobile with the one-time passwords sent to each. Once verified, log in and add your business entity with the required trade licence and supporting documents.
What documents do I need for FTA registration?
You need a valid trade licence, Emirates ID or passport of the authorised signatory, Memorandum of Association (for LLCs), Certificate of Incorporation (for free zone entities), and a bank account letter. Voluntary VAT registrants also need financial statements proving taxable supplies exceed AED 187,500.
How long does FTA account registration take?
Creating your user profile takes about 10 to 15 minutes. Adding your business entity and uploading documents takes 30 to 60 minutes. The FTA then reviews your application, which can take up to 20 business days. Your TRN appears in EmaraTax immediately after approval.
Is FTA registration mandatory for all UAE businesses?
FTA registration is mandatory for businesses that meet VAT or corporate tax thresholds. VAT registration is required when taxable supplies exceed AED 375,000 in 12 months. All taxable persons must also register for corporate tax under Federal Decree-Law 47 of 2022, regardless of whether they owe tax.
What is the difference between an FTA account and a TRN?
An FTA account is your login profile on the EmaraTax portal. A Tax Registration Number (TRN) is the unique identifier the FTA assigns to your business after it approves your tax registration application. You must create an FTA account before you can apply for and receive a TRN.
Can I register for VAT and corporate tax through the same FTA account?
Yes. A single FTA account on EmaraTax lets you register for VAT, corporate tax, and excise tax. Each registration is a separate application within the same account. You receive a distinct TRN for each tax type once the FTA approves each application.
What happens if I miss the FTA registration deadline?
Late registration can result in administrative penalties. Under Cabinet Decision 106 of 2025, penalties range from AED 2,500 to AED 50,000 per violation. The FTA may also impose penalties for any VAT or corporate tax returns that should have been filed during the unregistered period.
How do I recover my FTA account if I lose access?
Use the password reset option on the EmaraTax login page. If you no longer have access to the registered email or mobile, contact the FTA directly through their official support channels. For TRN-specific recovery steps, see our guide on lost TRN recovery in the UAE.
Keep reading
Understanding the Tax Registration Number in the UAE
A TRN UAE guide explaining the 15-digit Tax Registration Number, how to verify it on the FTA portal, and how it appears on invoices.
Read the guide →FTA Compliance UAEHow to get a TRN in the UAE through the Federal Tax Authority
Learn how to get a TRN in the UAE through the FTA portal. Covers VAT and corporate tax registration steps, required documents, and timelines.
Read the guide →FTA Compliance UAEHow to verify a UAE Tax Registration Number before you pay an invoice
Learn how to check TRN validity UAE suppliers provide on invoices, using the FTA verification tool, with steps, red flags, and fixes.
Read the guide →This content is informational and does not constitute tax, legal, or financial advice. Consult an FTA-registered tax agent or a licensed UAE audit firm before acting on this information.
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