The UAE Federal Tax Authority (FTA) has set new deadlines for companies to register as taxable entities. This decision came into force on 1 March, 2024. Those found to be in violation of registration deadlines will be subject to a fine of AED 10K (USD 2.7K).
When the company must be registered depends on the month in which the legal entity received its licence. The year the licence was issued is not taken into consideration.
It is not imperative that the registration process has been fully completed by this date, but rather that the application to the FTA has been submitted:
| Month UAE business licence was issued | Deadline to apply for registration to obtain a tax number |
| January/February | 31 May 2024 |
| March/April | 30 June 2024 |
| May | 31 July 2024 |
| June | 31 August 2024 |
| July | 30 September 2024 |
| August/September | 31 October 2024 |
| October/November | 30 November 2024 |
| December | 31 December 2024 |
The fine will not be imposed on companies that started the registration process before the specified date but did not complete it.
Companies established in the UAE on or after 1 March 2024, including in free trade zones, must register as taxable entities within three months of the date of registration.
A legal entity that is established overseas, but is managed and controlled in the UAE as of 1 March, must apply to obtain a tax number within three months of the end of the financial year.
If a company is established abroad, but commenced operations in the UAE before 1 March 2024, it must submit an application within nine months of the date of commencement.
A non-resident foreign company that has relocated to the UAE and commenced operations in the Emirates on or after 1 March must submit an application within six months.
You can register as a taxable entity on the digital tax services platform, EmaraTax, which is available 24/7. The registration process takes approximately about half an hour.
The FTA plans to conduct a series of webinars to educate taxpayers on the rules and procedures for registering.