The United Arab Emirates’ Federal Tax Authority (FTA) has unveiled significant modifications to its service fee framework, set to take effect on January 1, 2026. This regulatory update introduces two new charges while simultaneously eliminating fees for several essential certification services.
Under the new provisions, businesses will encounter two additional fee categories: an ‘Application for entering into a Unilateral Advance Pricing Agreement for the first time’ and an ‘Application for renewal or amendment of a Unilateral Advance Pricing Agreement.’ These changes reflect the FTA’s evolving approach to complex international tax arrangements.
Conversely, in a move toward digital transformation and reduced administrative burdens, the authority will now issue both new and replacement certified Tax Registration Certificates and Warehouse Keeper Registration Certificates without charge. These documents will be provided electronically and feature embedded QR code technology, enabling instant verification of registration status through digital channels.
This shift to paperless certification aligns with the UAE’s broader digital government initiatives, streamlining processes for registered businesses while enhancing security measures through verifiable digital credentials. The elimination of physical certificate requirements represents a significant step toward modernizing tax administration services across the Emirates.