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Quick answer
No — you are not obligated to use the same consultancy that set up your free zone company or handled your Corporate Tax registration for your CT filing. Your company, TRN, CT registration and EmaraTax account belong to you, not to the agent who registered them on your behalf. You’re free to appoint any firm or FTA tax agent for your CT filing, VAT and accounting. The only thing you genuinely owe a previous firm is settlement of any outstanding fees for work already done — there’s no ongoing lock-in. And if you had no activity, your filing is simple anyway: a nil-revenue company can elect Small Business Relief — 0% Corporate Tax, no financials required.
It’s one of the most common quiet worries for a new company owner: “The firm that set me up did my Corporate Tax registration — am I now stuck using them for the filing, and every year after?” It feels like there might be an obligation. There isn’t. Here’s the reassuring, straightforward truth.
The short answer
No — it’s your choice, every year
There is no rule that ties your Corporate Tax filing to whoever registered you. The firm that formed your company or completed your CT registration did so on your behalf — as your agent for that task. It didn’t create an obligation to keep using them. You can appoint a different firm, or an FTA-registered tax agent, for your CT filing, and switch again in future if you want. The same is true for VAT and your day-to-day accounting.
Why you’re free
The registration is yours, not the agent’s
Your company, its TRN, its Corporate Tax registration and its EmaraTax account all belong to the company — to you — not to the consultant who set them up. An agent simply acts for you when they register or file. Nothing about that arrangement transfers ownership of your tax profile to them, and nothing locks your future filings to their name.
What you actually owe them
Settle the bill, keep it professional
Your only real obligation
What you owe a previous firm is simply payment of any outstanding fees for work they’ve actually completed — the setup, the registration, anything billed and agreed. Clear that, part on good terms, and you’re free. There’s no notice period to “stay,” no penalty for moving your filing elsewhere, and no ongoing obligation beyond settling what’s genuinely due.
How the switch works
Moving your CT filing is simple
To file your Corporate Tax return, a new firm needs access to your EmaraTax account — which, again, is yours. If your previous provider set it up and holds the login, you can recover or relink the account to an email you control, then share access with your new firm (or appoint them as your tax agent). From there, filing is quick.
If you had no activity
A dormant company’s filing is easy — and cheap
If you registered but haven’t traded, don’t let anyone make your filing sound complicated. With nil revenue (and revenue below AED 3 million generally), you can elect Small Business Relief: 0% Corporate Tax, a simplified return, and no need to prepare full financial statements or expense details. You still have to file — a return is mandatory even at nil — but it’s a straightforward, low-cost job. There’s no reason to overpay or to feel stuck with a provider out of habit. (More on what a no-revenue company must — and needn’t — do here.)
Bottom line
Choose on service, not obligation
Pick the firm that gives you a fair price, clear scope and quick answers for your Corporate Tax filing — whether that’s the firm that set you up or a new one. The choice is yours, this year and every year.
Switch to us for your Corporate Tax filing — it’s easy.
You’re not tied to whoever set up your company. We file your CT return — including simple Small Business Relief filings for dormant companies — from AED 249 + VAT, with EmaraTax access sorted for you.
Related reading
Zero revenue doesn’t mean zero obligations: the compliance myths →How an outsourced accounting engagement actually works →Related Fastlane services
FAQ
Do I have to use the same firm that set up my company for Corporate Tax filing?
No. There is no rule requiring you to use the firm that formed your company or handled your Corporate Tax registration for your CT filing. They acted as your agent for those specific tasks; that does not create an obligation to keep using them. You are free to appoint a different firm or an FTA-registered tax agent for your filing.
Am I obligated to the firm that did my CT registration?
Only to the extent of settling any outstanding fees for work they have actually completed — the setup, the registration, or anything else billed and agreed. Beyond paying what is genuinely due, there is no ongoing obligation to keep using them, no notice period to stay, and no penalty for moving your filing to another provider.
Who owns my Corporate Tax registration and EmaraTax account?
You do — they belong to the company. Your TRN, your Corporate Tax registration and your EmaraTax account are the company’s, not the consultant’s who set them up. An agent simply acts on your behalf when registering or filing; that never transfers ownership of your tax profile to them or locks your future filings to their name.
Can I switch firms for my Corporate Tax filing?
Yes, and it is straightforward. A new firm needs access to your EmaraTax account, which is yours. If a previous provider holds the login, you can recover or relink the account to an email you control, then share access or appoint the new firm as your tax agent. You can change providers year to year if you wish.
Do I need financial statements to file Corporate Tax if I had no activity?
Not for a nil-revenue company electing Small Business Relief. With revenue below the AED 3 million threshold, Small Business Relief gives 0% Corporate Tax and a simplified return without the need to prepare full financial statements or expense details. You must still file the return — filing is mandatory even at nil — but the process is simple and inexpensive.
What if my previous firm holds my EmaraTax login?
Because the EmaraTax account belongs to the company, you can recover access and relink it to an email you control — there are self-service routes for this, or a formal request to the FTA. Once you hold the account, you can file yourself or share access with a new firm. A previous provider holding the login does not prevent you from moving on.
General guidance on choosing a provider for Corporate Tax filing, current as of August 2026; not tax advice. Small Business Relief eligibility (revenue below AED 3 million, subject to conditions and the current programme end date) and filing requirements are set by the FTA under Federal Decree-Law 47 of 2022 and Ministerial Decision 73 of 2023, and may change. Confirm your position with a qualified tax adviser or the FTA before acting.