The UAE Federal Tax Authority (FTA) has issued Decision No. 3 of 22 February 2024, setting the deadlines by which taxpayers are required to register with the FTA and obtain their tax registration numbers (TRNs). Below is a table stating the corporate taxpayer registration deadlines:
Date of licence issuance
|
Deadline for tax registration
|
1-31 January
|
31 May 2024
|
1-28/29 February
|
31 May 2024
|
1-31 March
|
30 June 2024
|
1-30 April
|
30 June 2024
|
1-31 May
|
31 July 2024
|
1-30 June
|
31 August 2024
|
1-31 July
|
30 September 2024
|
1-31 August
|
31 October 2024
|
1-30 September
|
31 October 2024
|
1-31 October
|
30 November 2024
|
1-30 November
|
30 November 2024
|
1-31 December
|
31 December 2024
|
if a licence is granted after 1 March 2024
|
within 3 months of the company’s incorporation date
|
In order to get a tax registration number, the following documents need to be uploaded to the FTA’s website:
A fine of AED 10 000 is imposed for late registration as a corporate taxpayer.
Corporate tax registration and obtaining of a tax registration number (TRN) – USD 750 + VAT.