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Check the FTA tax agent register, ask for the TAAN, agree the scope in writing and spot the red flags. A practical checklist for UAE businesses.
The short answer: check the register, then agree the scope
To choose an accountant or tax agent in the UAE, first check that whoever will deal with the Federal Tax Authority (FTA) for you is on the FTA's public register of tax agents at tax.gov.ae, and note their TAAN, the number the register shows for each agent. Then agree in writing what they will do, who will do it, what it costs and what is extra. A registered tax agent can represent you before the FTA, but your business stays responsible for its own tax.
Your summary checklist:
Register and TAAN: the person dealing with the FTA is listed, and you have their number
Named person: one identified lead on your file, not "the team"
Written scope: every tax, period and service spelled out
Fixed fee and extras: a clear price, plus how extras are charged
Relevant experience: they have handled businesses like yours
Formal appointment on EmaraTax: the FTA has a record of who acts for you
Accountant, tax agent or tax consultant: who does what
Only one of these three titles is a status the FTA regulates, and that is the registered tax agent.
Role | What they do | Regulated by the FTA? |
|---|---|---|
Accountant or bookkeeper | Keeps the books, prepares accounts and the figures behind returns | No FTA listing needed |
FTA-registered tax agent | Listed on the FTA register; represents you before the FTA and helps you meet your obligations | Yes: may only practise if listed and licensed |
Tax consultant | A commercial title, not a role defined in the Tax Procedures Law; can advise | No: to deal with the FTA for you, they must be, or work through, a registered tax agent |
The legal definition sits in Federal Decree-Law 28 of 2022 on Tax Procedures, as amended. Article 1 defines a tax agent as a person registered with the FTA and appointed to represent another person before it. Article 12 bars anyone from practising as a tax agent unless they are on the register and licensed by the local authority. Article 14 makes appointing one optional and confirms it does not remove your own responsibility.
Many firms do all three jobs under one roof. What matters is who signs off your return and who deals with the FTA, so get that name in writing. If you are still deciding between an outsourced or in-house accountant, see our comparison.
How to check a tax agent on the FTA register
You can check an FTA-registered tax agent on the authority's own website.
Go to tax.gov.ae, then Tax Support, Tax Agents, Registered Tax Agents.
Type the agent's or firm's name in the search box.
Narrow by Emirate/City and by Previous Experience, which includes Corporate Tax, VAT, Non resident business (foreign) and Small and Medium Enterprises (Muwafaq).
Check the entry: agent name, TAAN, firm, emirate, experience and contact details.
Match the TAAN and firm to your proposal.
Treat the result with some care. On 21 October 2026 the list page showed 810 agents and carried a "last updated" date of 25 July 2023, so a name you cannot find is a reason to ask, not proof of anything. Ask the agent for their TAAN and evidence of current listing, and contact the FTA if you are still unsure.
Questions to ask before you sign
The answers to eight questions will tell you more about a tax consultant in Dubai than any brochure.
Who is the registered tax agent on my file, and what is their TAAN?
Which licensed firm do they work for?
Do they hold professional indemnity insurance? The law requires it.
Have they handled businesses like mine: a free zone company claiming the 0% rate, an owner living abroad, a group of companies, a VAT-registered trader?
Who keeps the books, and who reviews the return?
What is included: how many transactions, VAT returns, the corporate tax return, the Small Business Relief election, related-party disclosures, FTA queries, audits, reconsideration requests?
How early before the deadline will I see the return?
Where are my records kept, and do I get them back if we part ways?
The timing question matters more than it looks. Corporate tax returns are due within nine months of the end of the tax period, and a draft handed over two days before the deadline leaves you no time to question anything. Check the UAE corporate tax deadlines and late penalties so you know what is at stake.
For context on the qualifications behind the TAAN: under Cabinet Decision 74 of 2023, individual agents need good conduct, a relevant degree, three years' experience in the last five (or five in the last eight with another degree), FTA training and an exam, Arabic or English, and indemnity insurance. They must also keep client records, protect confidentiality, meet continuing professional development requirements and refuse work that breaks the law.
Red flags
Many problems show up in the proposal, if you know what to look for.
No TAAN, or a TAAN that does not match the name on the proposal
A proposal that skips the question of who deals with the FTA
A fee far below the market with everything "included"
Promises of a guaranteed penalty waiver or a nil tax bill (waivers have rules: see who qualifies for a corporate tax penalty waiver)
Advice to split one business into several companies to stay under the AED 3m Small Business Relief limit. The FTA treats artificial separation as abuse.
Advice to leave income out of a return
Asking to file under your login instead of being appointed as your agent, so there is no FTA record of who acted
A different junior every month and no named lead
The splitting advice deserves a closer look because it sounds clever. Small Business Relief applies to revenue up to AED 3m for tax periods ending on or before 31 December 2029. A well-planned group has genuine commercial reasons for each entity: separate staff, premises and decisions. A "tax hack" group of three shells sharing one office and one bank signatory is the kind of arrangement the anti-abuse rules target. If the FTA decides the separation is artificial, the business must repay the tax that would have been due, and a penalty may also be imposed. The real cost of non-compliance adds up quickly.
What the engagement letter should cover
A good engagement letter answers every "who pays and who is responsible" question before it comes up.
Parties: your company, the firm, the named agent and their TAAN
Services: listed by tax and by period
Your deadlines: when you must send documents
Fees: the base price, what is extra (catch-up work, FTA audits, reconsiderations, voluntary disclosures) and how extras are priced
Responsibilities: you stay responsible for your tax; the agent may rely on what you tell them unless they have reason to think it is wrong
Confidentiality
Record keeping and handover
Ending the appointment: including removing the agent's link on EmaraTax
That last point is often forgotten. Under Article 14(2), once you tell the FTA the appointment has ended, the authority stops dealing with that agent, so the appointment should be formally recorded on EmaraTax from the start, and formally closed at the end. Our EmaraTax guide covers the platform more broadly.
If you want one provider for the whole picture, Cosmos keeps the books and files your UAE corporate tax and VAT returns through an FTA-registered tax agent, with payroll and fractional CFO support alongside. Book a call with Cosmos to talk through your scope.
FAQ
How do I check if a tax agent is registered with the FTA? Go to tax.gov.ae, then Tax Support, Tax Agents, Registered Tax Agents, and search by name. Match the TAAN and firm against your proposal, and ask the agent directly if you cannot find them.
What is a TAAN? It is the number the FTA register shows against each listed tax agent. Ask for it before you sign, and check it matches the register entry.
Is a tax consultant the same as a tax agent? No. "Tax consultant" is a commercial title, not an FTA status, while a registered tax agent is listed and licensed to represent you before the FTA.
Do I have to use a tax agent in the UAE? No. Article 14 of the Tax Procedures Law makes appointing one optional, though it can be worth having someone formally authorised to deal with the FTA.
If my tax agent makes a mistake, who is responsible? Your business remains responsible for its own tax. The agent may rely on what you tell them unless they have reason to doubt it, which is why indemnity insurance and a clear engagement letter matter. If you disagree with an FTA decision, a reconsideration request must be filed within 40 business days of notification.
How long does a tax agent's registration last? An individual agent's listing lasts three years, and a firm (juridical person) listing lasts one year. Ask for evidence that the listing is current.
