The UAE Federal Tax Authority (FTA) has announced that Cabinet Decision No. 174 of 2025, which amends certain provisions of Cabinet Decision No. 65 of 2020 regarding fees for services provided by the FTA, will come into effect on January 1, 2026.
The FTA explained that under the new Decision, two new fees have been introduced and added to the schedule of service fees provided by the Authority.
According to the statement, these relate to the services of ‘Application for entering into a Unilateral Advance Pricing Agreement for the first time’ and ‘Application for renewal or amendment of a Unilateral Advance Pricing Agreement.’
This move is part of broader efforts to enhance tax compliance across the UAE, aiming to streamline the processes and ensure greater efficiency and effectiveness in the application procedures for taxable persons.
FTA’s Digital Transformation: Free Electronic Certificates for Registrants
The Authority further indicated that the Decision aligns with the government’s direction to enhance digital government services. Accordingly, the fees related to the services of ‘Issuing a certified paper Tax Registration Certificate (new/replacement)’ and ‘Issuing a certified paper Warehouse Keeper Registration Certificate (new/replacement)’ have been cancelled.
Instead, the Authority will issue free electronic registration certificates for all registrants. These certificates will include a QR code enabling verification of registration status electronically. This eliminates the need for paper certificates and further enhances ease of access to services.
As per the reports, these updates reflect the UAE’s commitment to creating a business-friendly environment while upholding high standards of tax administration, as well as aligning with the government’s long-term goals for economic growth and fiscal sustainability.
