UAE Tax Authority Brings New Transfer Pricing Fees and Paperless Tax Proof

The UAE Tax Authority has announced major changes to how services are charged and delivered from January 2026. Two new pricing agreement fees will be introduced, and paper tax certificates are being replaced by free digital versions. These changes reflect a broader shift in how the UAE Tax Authority is approaching tax administration, compliance and digital services. This update matters for businesses navigating tax requirements and looking for clarity on costs and procedures. Read on to understand what’s new, what stays, and how to adapt.

1. Introduction

Steering through the latest measures from the UAE Tax Authority demands attention. In the coming months, a new set of rules takes effect that will change how tax services are priced and how certificates are delivered. This blog unpacks what’s coming, and highlights why it’s important to plan ahead so that processes remain smooth and in line with expectations.

2. What the UAE Tax Authority Has Announced

Clear change is coming from the UAE Tax Authority. From January 1, 2026, the Federal Tax Authority will operate under Cabinet Decision No. 174 of 2025, which revises the list of fee-based services that the Authority provides. Two new charges related to advance pricing agreements are being added to the fee schedule.

Most people will notice one thing right away: the UAE Tax Authority will no longer issue or charge for paper tax registration certificates or paper warehouse keeper registration certificates. Those fees have been cancelled and replaced with free digital certificates that include a QR code for verification. This is a deliberate shift to digital service delivery by the Authority.

These changes will affect how businesses interact with the Authority and how costs stack up for specific services. They also signal the continued evolution of the UAE tax ecosystem as it matures and modernises.

3. Advance Pricing Agreement Fees | What’s New

A central part of the changes announced by the UAE Tax Authority is the introduction of Advance Pricing Agreement fees. Under the updated fee structure, two distinct fees have been added: one for applying to enter into a unilateral Advance Pricing Agreement for the first time, and another for renewing or amending such an agreement.

Advance Pricing Agreements are tools used by multinational and complex businesses to agree with the tax authority on how transactions between related parties will be priced for tax purposes. By setting this pricing in advance, companies gain more certainty on how transfer pricing will be treated, which can reduce disputes and unexpected tax outcomes.

The move to charge for these services reflects how the UAE Tax Authority sees transfer pricing as an increasingly important part of the tax landscape, especially under the Corporate Tax framework. By formalising fees for these agreements, the Authority is clarifying expectations and setting a cost that businesses need to plan for if they choose to pursue this option.

4. Goodbye Paper Certificates, Hello Digital

Paper certificates have been standard in tax administration for years. They served as physical proof of registration with the tax authority. But from January 2026 these paper certificates will go away. In their place, the UAE Tax Authority will issue digital certificates at no cost, complete with QR codes that make verification fast and electronic.

This change is not just about cost savings. It also aligns with broader digital transformation goals across government services. Businesses can access, store and share certificates online, reducing administrative overhead and eliminating the need to manage physical documents.

For many registrants, this will mean a cleaner, faster process and easier verification during audits, tenders or compliance checks.

5. Why These Changes Matter

At first glance, the updates by the UAE Tax Authority might look like routine fee adjustments. But they have deeper implications.

For medium and large businesses, the new pricing agreement fees signal that the transfer pricing environment is evolving. Advance Pricing Agreements are not simple to prepare or negotiate, and the associated costs must now be factored into tax planning and compliance budgeting.

Removing fees for certificates might feel like good news for most companies. It reduces direct administrative costs and dispenses with another piece of paperwork that could get lost or misplaced. And because the certificates are digital with QR codes, it becomes easier to confirm tax status in real time.

In essence, what the UAE Tax Authority is doing is removing friction where it makes sense, and reinforcing structure where specialised services are involved.

6. A Closer Look at Service Fees

Under the revised framework, most day-to-day interactions with the tax authority remain unchanged. Registration, filing and payment processes continue online, as they have for some time. What’s different are the two new fees for Advance Pricing Agreements and the removal of paper certificate charges.

Advance Pricing Agreements carry fees because they are complex and require detailed consideration by the authority. Even though the exact figures may vary depending on the application, setting clear expectations now means fewer surprises later.

Meanwhile, businesses that previously ordered printed certificates can now rely on digital equivalents that are free and easier to use.

7. Arnifi | Support for Tax Planning and Compliance

In light of these updates from the UAE Tax Authority, many organisations will benefit from expert guidance in planning tax compliance strategies. This is where Arnifi comes in.

Arnifi has deep experience helping organisations navigate tax policy changes, optimise compliance processes, and interpret fee structures like those introduced by the UAE Tax Authority. With changes coming into effect, having expert support can make it easier to manage Advance Pricing Agreement applications, anticipate costs, and adjust internal processes for digital certificates and reporting.

Whether the task is updating internal systems, training teams, or aligning tax planning with regulatory expectations, Arnifi provides tailored support that helps business operations stay aligned with the latest requirements.

8. Conclusion

The UAE Tax Authority’s decision to introduce new pricing agreement fees and eliminate paper certificate charges marks an important step in the evolution of the tax landscape. By moving to digital certificates and embedding Advance Pricing Agreement fees into the services schedule, the Authority is sharpening its focus on efficiency, clarity and modernisation.

For businesses and tax professionals, understanding these changes and adjusting planning accordingly will be essential. With timely preparation and the right help, adapting to the new framework can be managed smoothly. Arnifi stands ready to help interpret these developments, guide implementation and support ongoing compliance in a changing regulatory environment.