Under UAE tax law, every person registered for Corporate Tax or VAT must submit an application to amend their taxable person details within 20 business days from the date of any change in circumstances that may require an update to the tax records maintained with the FTA.
The amendment is submitted through the EmaraTax portal under the registration's amendment functionality — separately for CT and VAT if the company holds both registrations. It is not enough to update the trade license, update the MOA at the notary, or change the company's records with the DET — the FTA's EmaraTax record must be separately and specifically updated within the 20-business-day window.
"You must submit the application for amendment of registration within 20 business days from the date of the change in circumstances that may require an update to the tax records maintained with the FTA."
Each violation where the FTA was not notified of a change within 20 business days
Same type of violation repeated within 24 months of the date of the last penalty
The following changes to your EmaraTax taxable person record — for both your CT and VAT registrations — must all be updated within 20 business days of the effective date of the change:
Any addition, removal, or change in shareholding percentages. The clock starts from the date the new MOA is signed — not the date of license update.
Appointment or removal of a manager, director, or authorised signatory on the CT record. A manager change must be reflected in EmaraTax even if the new MOA already shows it.
Relocation of the registered address — office move, change of building, change of emirate. The EmaraTax address must match the actual business address.
Change in legal name or trade name — whether in English or Arabic. Common when a sole establishment converts to an LLC or rebrands.
Conversion from sole establishment to LLC, from LLC to free zone company, or any other legal form change. This is a structural change requiring immediate EmaraTax update.
Addition, removal, or change of the licensed business activities. The activity codes on EmaraTax must reflect the current licensed activities.
If a license renewal results in changes to any details (name, activity, address, ownership) those changes must be separately updated on EmaraTax within 20 business days.
Change of registered email address, phone number, or P.O. Box. The FTA uses these to communicate — an outdated email means you miss official correspondence.
The EmaraTax amendment functionality covers: Entity details (applicant information), Identification details (trade license, associated activities, owners list), Contact details, and Authorised signatory and declaration. All four sections must be checked and updated wherever a change has occurred.
The clock starts from the effective date of the change — not when you become aware of it, not when the paperwork arrives, and not when the license is renewed. For example:
Clock starts from the date the new Memorandum of Association is signed at the notary — typically the same day as the DET amendment. Not the date the license is physically updated.
Day 0 = MOA signing dateClock starts from the date the board resolution or MOA amendment appointing or removing the manager takes effect.
Day 0 = effective date of appointment or removalClock starts from the date the company's registered address officially changes — typically the date on the new tenancy contract or the license amendment.
Day 0 = address change effective dateClock starts from the date the DET or relevant authority approves the change of activity on the trade license.
Day 0 = activity amendment approval dateIn many cases, the FTA discovers the discrepancy when a company applies to update its license records on EmaraTax — for example, when renewing the trade license or applying for an activity change. At that point, the FTA compares the current EmaraTax record with the submitted documents and identifies the gap. The AED 1,000 penalty is raised before the amendment is approved. This is why proactive and timely updates are essential.
If your company has had any of the above changes in the past year and you have not updated EmaraTax, you are at risk of the AED 1,000 penalty appearing the next time you interact with the FTA. The right action is:
Fastlane reviews EmaraTax CT registration records and submits amendments on behalf of clients. Our AED 199 tax record review service covers a full comparison of your EmaraTax record against your current corporate documents and submission of any required amendments.
Fastlane reviews your EmaraTax CT record, identifies any discrepancies, and submits the amendment on your behalf. FTA-registered Tax Agent.
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