Quick Answer
The FTA — Federal Tax Authority — is the UAE federal authority that administers VAT, corporate tax, excise tax, and the EmaraTax filing portal. Every UAE company that's registered for any tax interacts with the FTA.
The FTA was established in 2017 ahead of VAT launch in 2018, and gained significantly more authority with the introduction of corporate tax in June 2023. It's the federal counterpart to local economic departments like DET — every emirate's companies file taxes with the FTA, regardless of where they're licensed.
FTA registration is required for: VAT (mandatory at AED 375,000 turnover, voluntary at AED 187,500), corporate tax (mandatory for every taxable person, even loss-makers), and excise tax (for tobacco, energy drinks, and sweetened beverages).
All filings flow through the EmaraTax portal. The FTA can audit any registered taxpayer and impose penalties for late filings (AED 1,000 first offence), missing records (AED 10,000+), and underreporting. ZETUP PRO assists with FTA registration and TRN issuance; tax returns themselves are handled by clients' accountants.
Frequently asked questions
What does FTA stand for?
FTA is the Federal Tax Authority — the UAE federal body that administers VAT, corporate tax, excise tax, and the EmaraTax filing portal.
When must a company register with the FTA?
For VAT, registration is mandatory at AED 375,000 turnover (voluntary at AED 187,500); for corporate tax, it is mandatory for every taxable person, even loss-makers; and for excise tax if you deal in tobacco, energy drinks, or sweetened beverages.
Is the FTA the same as DET?
No — the FTA is the federal tax authority, while DET is Dubai's local economic department that issues trade licences. Every emirate's companies file taxes with the FTA regardless of where they are licensed.
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