A Beginner’s Guide to Linking a Tax Agent to a Juridical Person on the EmaraTax Portal

Linking a tax agent to a company in EmaraTax can sound technical, but the flow is simple when broken into clear steps. 

The goal is to let a registered tax agent handle filings and FTA communication for a specific taxable person, under defined controls and with a clear audit trail. 

The FTA explains that tax agents support taxable persons under a contractual agreement and must be registered with the Authority. 

This guide sets out how to link a tax agent on EmaraTax for a juridical person, what to prepare in advance, and how to fix common issues.

What “Linking” Means in EmaraTax

In UAE tax language, a juridical person is a legal entity such as an LLC, PJSC, or foundation.

A tax agent is a registered professional approved by the FTA who can represent taxable persons before the Authority under the Tax Procedures Law.

Linking the two in EmaraTax does three main things:

• It gives the tax agent online access to the taxable person’s dashboard under a defined role.
• It lets the agent submit returns, refunds and requests on the entity’s behalf, subject to your authorization.
• It keeps a record inside EmaraTax of who acted for the entity and when.

For juridical person tax agents, there is one more layer. The FTA manuals explain that a natural person representative agent must accept the linking request in their own EmaraTax account. The link becomes active only after this step.

What is Needed Before Getting Started

Before a tax agent is linked, four basics should be checked.

EmaraTax account for the taxable person: The company must already be set up in EmaraTax with a TRN or corporate tax registration, and the account owner must be able to see the “Taxable Person” tile after login.

Registered tax agent and tax agency: The professional to be appointed must be registered as a tax agent, and in many cases also linked to a registered tax agency as per FTA rules.

Signed engagement letter: The FTA guidance on tax agents assumes there is a contractual agreement between the taxable person and the tax agent.

Correct user permissions: EmaraTax guides show that authorized users can assign tax agents and set full or display access on the portal.

If any of these are missing, fix them first or the linking request will fail later.

Arnifi’s accounting and bookkeeping service in the UAE often includes a basic EmaraTax health check. So, tax registrations, agency details and user roles are clean before any tax agent linking starts.

Step 1: Log in and Open The Taxable Person Tile

Start as the account owner or authorized user of the company.

• Go to the EmaraTax login page and sign in with the chosen method, either username and password or UAE PASS, as shown in FTA login manuals.
• After login, a list of taxable persons linked to the profile appears; select “View” next to the entity that intends to appoint the tax agent.

The taxable person dashboard then opens, showing tiles for VAT, Excise or Corporate Tax depending on the registrations in place.

Step 2: Open Account Access and Add The Tax Agent

The practical screens can differ slightly by tax type, but user manuals and private guides show a common pattern.

Follow this general path:

• Look for a link called “Account Access,” “Authorized Users,” or similar on the taxable person dashboard.
• Inside that section, existing users with access to the taxable person are listed; select “Add User.”
• In the user type drop-down, select “Juridical Person Tax Agent” or the closest available wording.
• Enter the TRN or tax agent ID of the juridical person tax agent to be linked; if the number is unclear, the agent should provide the exact ID as shown in the FTA Register of Tax Agents.
• Select the level of access, such as full access or display access, in line with EmaraTax authorization rules.

Step 3: Natural Person Agent Accepts The Request

For juridical person tax agents, the FTA training manual explains that a natural person representative agent must log into their own EmaraTax account and accept the link.

The usual flow is:

• The natural person agent receives a notification about a new linking request.
• They log into EmaraTax, open the relevant menu for “Representative Agent – Link with Juridical Person Tax Agent,” and review the details.
• If the request is correct, they click “Accept.” If any detail is wrong, they reject the request and ask the taxable person to resend it with corrections.

Step 4: FTA Review and Final Approval

The FTA service card for linking a tax agent to a tax agency shows the overall review logic, which is very similar for other linking flows.

In plain terms:

• Once the agent approves the request in EmaraTax, it goes to the FTA for review.
• If any document or detail is missing, the FTA can return the request to the sender to correct and resubmit.
• After approval, the link becomes active and the tax agent is listed under the taxable person’s users with the chosen access level.

The service card indicates that submitting a linking application normally takes only a short period on the portal. However, FTA review can take longer depending on workload. 

How Arnifi Can Help

Linking a tax agent on EmaraTax is now a routine part of running VAT or corporate tax in the UAE, with FTA guides setting clear rules on how registered agents act, file and correspond. The real risk lies in weak setup such as wrong IDs, missing registrations or vague access rights. 

Arnifi helps SMEs and larger groups review registrations and design safe EmaraTax roles. It also walks owners through each linking step so TRNs stay under control while agents handle filings.

FAQs

Who can send the request to link a tax agent on EmaraTax?

The taxable person’s account owner can add a tax agent through the account access screens in the EmaraTax portal. Another authorized user with the right permissions can also perform this step.

Do I have to use a registered tax agent, or can any accountant be linked?

EmaraTax linking flows are designed for tax agents who are registered and approved by the FTA, as shown in the Register of Tax Agents and eligibility pages.

How is linking a juridical person tax agent different from linking a natural person tax agent?

For juridical person agents, a natural person representative agent must log in and accept the request before the FTA can complete the link, as explained in the FTA training manual.

Can I link more than one tax agent to the same taxable person?

The FTA service guide for tax agency linking confirms that more than one tax agent can link to a tax agency, though a single agent can only be linked to one agency at a time; taxable person limits follow the same control logic.

How do I remove a tax agent’s access later if we end the engagement?

Authorized users can be edited or removed through the same account access section in EmaraTax where the agent was added. This keeps the portal aligned with current contracts.