UAE Abolishes Paper Tax Certificates, Introduces New Pricing Agreement Fees from 2026

UAE, 05 January, 2026: The UAE’s Federal Tax Authority (FTA) has announced the cancellation of fees for paper tax certificates, effective 1 January 2026, as part of its transition to fully digital tax services.

Under Cabinet Decision No. 174 of 2025, the FTA will issue electronic Tax Registration Certificates and Warehouse Keeper Registration Certificates free of charge, eliminating the need for certified paper copies. The digital certificates will include QR codes for instant verification, reducing costs and processing time for businesses.

At the same time, the FTA has introduced new service fees related to Advance Pricing Agreements (APAs), also effective from January 2026. These fees will apply to:

• First-time applications for Unilateral Advance Pricing Agreements, and

• Applications to renew or amend existing Unilateral APAs.

Advance Pricing Agreements are typically used by large businesses and multinational groups to agree in advance on transfer pricing arrangements. While the FTA stated that the new fees aim to enhance compliance and efficiency, the fee amounts have not yet been disclosed.

The changes form part of the UAE’s broader digital government strategy and ongoing tax system enhancements.