One registration for several licences

The situation

Corporate Tax registration is per legal person. Branches in other emirates are part of the same company and go under one registration.

The law

• Art 51, Federal Decree-Law 47 of 2022: Taxable persons must register in the form and timeline the FTA sets

What it means for you

List all licences in the registration so the FTA sees the full business. A separate company in another emirate is a different legal person and registers on its own. Example: a Dubai LLC with an Abu Dhabi branch registers once, and the branch income goes in the same return.

What to do

1. List every licence the legal person holds.
2. Add them to the EmaraTax profile.
3. Register separate companies separately.
4. Keep combined accounts for the return.

Related

• Salaried expat with rental income
• Non-resident company with a UAE permanent establishment
• Penalty waiver for late registration
• Dormant company still needs to register
• Choosing the financial year at registration
• FTA query on a Corporate Tax registration