The Federal Tax Authority has implemented significant changes to its service fee structure effective January 1, 2026, marking a shift toward digital-first tax compliance. The updates introduce new fees for advance pricing agreements while eliminating costs for paper registration certificates in favor of free electronic alternatives.
Key Changes to FTA Services
Under Cabinet Decision No. 174 of 2025, the FTA has introduced two new service fees for Advance Pricing Agreement (APA) applications—one for first-time submissions and one for renewals or amendments. These charges support enhanced compliance procedures as part of broader efforts to streamline transfer pricing documentation.
Simultaneously, the FTA has discontinued fees for issuing paper Tax Registration Certificates and Warehouse Keeper Registration Certificates. Instead, all registrants now receive free electronic certificates that include QR codes for instant digital verification of registration status. This eliminates the need for printed copies and reflects the government's push toward digital government services.
What this means
- If you use APAs: Budget for new fees when applying for or renewing unilateral advance pricing agreements, which are increasingly relevant for companies managing cross-border transfer pricing.
- Streamlined certificate access: You no longer need to request or pay for paper registration certificates; use the free electronic versions with QR codes for all compliance purposes and third-party verification.
- Digital-first compliance: The FTA is accelerating its shift to paperless operations, signaling that businesses should ensure their tax management systems support electronic document handling and submission.