UAE tax-record updates: the 20-business-day deadline

A tax registration is not a one-time form. When the details held by the Federal Tax Authority change, the business should check whether its VAT or corporate tax record must be amended. A missed update can lead to an administrative penalty even when returns have been filed.

When to update your FTA tax record

Article 6(4) of Cabinet Decision No. 74 of 2023 requires a registrant to notify the FTA of a change that requires an amendment to its tax record within 20 business days from the date of the change. The FTA's Tax Records Amendment service is the official route for requesting a change.

Use these events as prompts to compare the new documents with the information already held by the FTA:

• A passport renewal that changes identity or document details recorded for a taxpayer or representative.
• A trade licence renewal or amendment that changes licence details or the registered business information.
• An Emirates ID renewal that changes information held for an owner, authorised signatory or representative.
• A change in ownership or shareholding that affects information recorded for the business.

A renewal by itself is not a blanket instruction to file an amendment. Check the tax record against the renewed document; notify the FTA when the information in the record has changed and an amendment is required.

Current VAT and corporate tax penalties

As of 19 October 2026, the Ministry of Finance's current English consolidation of Cabinet Decision No. 40 of 2017, updated by Cabinet Decision No. 129 of 2025 effective from 14 April 2026, lists AED 1,000 for each failure to inform the FTA of a case that may require the tax record to be amended, and AED 5,000 for the same violation repeated within 24 months. The FTA's current consolidated Cabinet Decision No. 75 of 2023 and amendments lists the same amounts for corporate tax.

Penalty for failing to notify the FTA about a required tax-record change

• VAT

  Each violation

  AED 1,000

  Same violation repeated within 24 months

  AED 5,000

• Corporate tax

  Each violation

  AED 1,000

  Same violation repeated within 24 months

  AED 5,000

A practical record-review process

1. 1Record the changeKeep the date and the renewed passport, Emirates ID, trade licence or ownership documents that show what changed.
2. 2Compare the tax recordCheck the information held in EmaraTax against the current company and representative documents.
3. 3Submit an amendment when requiredIf the record needs changing, send the update within 20 business days from the date of the qualifying change.
4. 4Keep the confirmationSave the FTA request and confirmation with the company records so the next review starts from an accurate baseline.

If the company's registration status is changing as part of a closure, review deregistration separately from the obligation to keep the tax record current. Our accountants can help check the records and prepare the relevant applications.