UAE tax compliance has matured rapidly with the introduction of VAT, Excise Tax, and UAE Corporate Tax. To support taxpayers, the Federal Tax Authority (FTA) recognises and registers qualified professionals as Tax Agents, allowing them to represent taxpayers before the FTA under a formal authorisation.
Who can become an FTA approved Tax Agent?
Tax Agents must meet the FTA’s eligibility criteria. At a high level, this includes relevant qualifications and experience, passing the FTA Tax Agent examination, holding professional indemnity insurance, and completing registration/renewal requirements.
What does an FTA approved Tax Agent do?
An FTA registered Tax Agent is listed in the official Tax Agents Register and can be authorised to act on behalf of taxpayers in relation to tax matters, subject to the scope granted by the taxpayer via the FTA portal.
A registered Tax Agent may assist with:
- Preparing and submitting VAT, Excise Tax and Corporate Tax filings (where authorised)
- Communicating with the FTA and responding to queries
- Supporting tax audits, assessments, and reconsideration requests
- Assisting with voluntary disclosures and complex tax positions
- Advising on VAT treatment, input VAT recovery, and risk mitigation
Responsibilities of an FTA approved Tax Agent
- Support the taxpayer with tax obligations as agreed contractually
- Maintain professional standards and confidentiality
- Act within the scope of authorisation granted through the FTA portal
- Guide the taxpayer on documentation and compliance readiness
Responsibilities of the taxpayer
- Maintain accurate books and records, and provide complete information
- File taxes on time (even if supported by an agent)
- Retain supporting documentation and evidence required under UAE tax law
- Remain responsible for compliance outcomes and penalties (legal liability stays with the taxpayer)
Top reasons businesses appoint an FTA approved Tax Agent
1) Expert tax compliance
Tax Agents help businesses apply VAT and Corporate Tax rules correctly, maintain the right documentation, and keep filings consistent and defensible.
2) Reduced risk of penalties
Errors in returns, late registrations, or weak invoice support can trigger penalties. A tax agent helps reduce these risks through checks, proper tax mapping, and review controls.
3) Audit & FTA representation
During audits or FTA information requests, professionally structured submissions and evidence bundles significantly improve outcomes.
4) Time & cost efficiency
Outsourcing tax work frees up founders and finance teams, especially for SMEs and high-growth companies.
5) Strategic tax advisory
Beyond filings, experienced tax agents can help businesses plan the best operational and documentation approach to reduce VAT leakages and avoid disputes.
Tax Agent vs Tax Consultant – what’s the difference?
Many firms provide tax advisory services, but only an FTA-registered Tax Agent is formally recognised to represent taxpayers before the FTA within the scope of authorisation.
| Topic | FTA Registered Tax Agent | Tax Consultant (non-agent) |
| Listed on FTA Tax Agents Register | Yes | No |
| Can be authorised to act before FTA via portal | Yes | Usually no |
| Can support filings and FTA communications | Yes (within authorisation) | Advisory support only |
| Legal recognition for representation | High | Limited |
How to appoint an FTA approved Tax Agent
Step 1: Select an FTA approved agent
Confirm the agent is listed on the official FTA Tax Agents Register.
Step 2: Tax agent authorisation
Submit the authorisation request through your EmaraTax account.
Step 3: Approval by both parties
The Tax Agent accepts the authorisation on their side, enabling them to act within the approved scope.
Step 4: Scope of authority
Define the authority scope (filings, clarifications, audits, etc.). The authorisation can be amended or revoked at any time through the portal.
When should you appoint an FTA approved Tax Agent?
- When registering for VAT or Corporate Tax (or assessing whether you must register)
- When the business has cross-border transactions or imports services
- If you are facing an FTA audit, assessment, or information request
- When filing a voluntary disclosure or requesting penalty reconsideration
- If you want a periodic compliance health check to reduce future risk
Frequently asked questions (FAQs)
1. Is appointing an FTA approved tax agent mandatory?
No. It is optional, but it can significantly reduce compliance risk and improve audit readiness.
2. Can a tax agent file VAT and Corporate Tax returns?
A registered tax agent can support filings and tax functions where the taxpayer has provided portal authorisation for the relevant scope.
3. How do I verify if a tax agent is FTA approved?
Check the official FTA Tax Agents Register and request proof of registration.
4. Can I change or remove my tax agent?
Yes. You can amend or revoke authorisation through your EmaraTax account.
5. Is an FTA approved tax agent responsible for penalties?
The taxpayer remains legally responsible for compliance and penalties. The agent supports you, but liability stays with the taxpayer.
Conclusion
Whether you are a startup or an established company, appointing an FTA approved Tax Agent can be a practical decision to strengthen compliance, improve audit readiness, and reduce the risk of penalties. The best results come when tax treatment is built correctly from day one — contracts, invoices, and ERP mapping included.
Key takeaways
- An FTA registered Tax Agent is formally recognised to represent taxpayers before the FTA (subject to authorisation).
- A tax agent supports accurate filings, audit readiness, and professional FTA communication.
- Appointing a tax agent is optional, but it often reduces penalties and compliance risk for growing businesses.
Disclaimer: This guide is intended for general informational purposes only and does not constitute legal or tax advice. VAT treatment can vary based on the specific facts and contractual arrangements. For complex cases, professional advice should be obtained and the latest Federal Tax Authority (FTA) guidance should be reviewed.