FTA (Federal Tax Authority)

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.