Rules as of 29 October 2026. Checked against the Federal Tax Authority's Tax Records Amendment service page and the penalty tables in Cabinet Decisions No. 40 of 2017 and No. 75 of 2023 (as amended).
The short answer: when your business details change (name, address, activities, trade licence renewal or amendment, authorised signatory), you must update your tax record on EmaraTax within 20 business days of the change. You do it from the Taxable Person dashboard with a Tax Records Amendment. Not reporting a change costs AED 1,000, or AED 5,000 if repeated within 24 months.
What is EmaraTax?
EmaraTax is the Federal Tax Authority's online platform for VAT, corporate tax and excise tax: registration, returns, payments, refunds and changes to your tax record. Each business has one Taxable Person account, with its tax registrations listed inside.
Changes you must report
The FTA lists these changes, for businesses registered for VAT, excise tax or corporate tax:
- Change of name or trading name
- Change of address of the principal place of business
- Change of the main business activity or activities
- Renewal or amendment of the trade licence
- Change of the authorised signatory
The same service also covers bank account details, customs information, and the taxable person's details and entity type. Licence renewals are the change most people forget: every renewal means uploading the new licence.
How to update your details on EmaraTax: step by step
- Log in to EmaraTax and open your account dashboard.
- Click View to open the Taxable Person account (Registration Overview).
- Choose what to change: use the options menu (⋯) next to the tax type (VAT, corporate tax or excise), or Taxable Person Details for profile and entity-type changes.
- Enter the new details and upload the supporting documents.
- Submit the application for review.
The FTA estimates about 25 minutes to fill in the application. Some changes need separate applications for each tax type.
Documents you may need
- A valid trade licence
- Articles and certificate of incorporation, if applicable
- Commercial registration certificate or other official proof from the licensing authority
- A continuity certificate showing old and new licence numbers, where the licence number changed (for example after moving to another Free Zone)
- Other documents depending on the change, such as a new signatory's passport and authorisation
How long the FTA takes
The FTA aims to complete a complete application within 20 business days. If it asks for more documents, it may take a further 20 business days after you send them. Submit early: the 20-day reporting deadline runs from the date of the change, not from the date the FTA approves it.
Penalties
| Violation | Fine |
|---|---|
| Not telling the FTA about a change to your tax record | AED 1,000; AED 5,000 if repeated within 24 months |
| Late deregistration, when you stop being liable | AED 1,000, then AED 1,000 a month, up to AED 10,000 |
The same amounts apply for VAT and corporate tax. If your company is closing, deregister rather than just amend: see company closure.
Common situations
- You renewed your licence: upload the new licence through an amendment.
- You moved to another Free Zone or to the mainland: the licence number changes; upload the new licence and a continuity certificate.
- A shareholder or signatory changed: update the authorised signatory and upload the amended licence or documents.
- You added activities: update the business activities, which can matter for VAT and for Free Zone qualifying income.
- Your bank account changed: update it so refunds reach the right account.
We track these changes for our clients and file the amendments for their approval. See our accounting services, VAT and corporate tax guides.
Questions
How do I update my details on EmaraTax?
Log in, open the Taxable Person account with View, choose the amendment for the tax type or Taxable Person Details, enter the changes, upload documents and submit.
How long do I have to report a change to the FTA?
20 business days from the date of the change.
Do I need to update EmaraTax when I renew my trade licence?
Yes. The FTA lists renewal or amendment of the trade licence among the changes you must report.
What is the penalty for not updating my tax record?
AED 1,000, or AED 5,000 if it happens again within 24 months.
How long does the FTA take to approve an amendment?
About 20 business days for a complete application, and possibly 20 more if it asks for extra documents.
Sources
- Federal Tax Authority: Tax Records Amendment
- Cabinet Decision No. 40 of 2017 and its amendments (penalties)
- Cabinet Decision No. 75 of 2023 and its amendments (corporate tax penalties)
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