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At a glance
Key takeaways
- The FTA certificate supports evidence for VAT incurred outside the UAE.
- It differs from a UAE Tax Residency Certificate.
- Foreign VAT recovery remains subject to the other country’s rules.
A UAE Certificate of Commercial Activities is issued by the Federal Tax Authority (FTA) to an eligible VAT-registered person. It confirms the applicant’s UAE business activity and VAT registration for use in supporting a claim for VAT incurred in another country. It is not a UAE Tax Residency Certificate and does not, by itself, entitle the business to a foreign VAT refund.
Who may need the certificate?
A UAE business that has paid foreign VAT on qualifying expenditure may be asked by the other country’s refund authority for evidence of its status. The FTA’s certificate can be part of that evidence. Whether the foreign VAT is recoverable depends on the law, deadlines, invoice conditions and refund scheme in that foreign jurisdiction. A business should first identify the country, tax period and exact documentary requirement rather than order a certificate automatically.
How is a Certificate of Commercial Activities different from a Tax Residency Certificate?
A Tax Residency Certificate is generally used to evidence tax residence for a double-tax treaty or another purpose specified in the application. The Commercial Activities Certificate is intended to support a foreign VAT recovery claim. The FTA’s user manual says the latter confirms that the applicant is VAT registered and carrying on a business in the UAE, or is a government entity. Select the certificate that the overseas authority actually requests.
What does the application involve?
The FTA service guide directs applicants to create or access a Tax Certificate account, choose “Create Commercial Activities Certificate”, enter the relevant details and submit the required documents. The current guide lists a requesting letter from the applicant; the portal may require additional details for a particular legal person. The applicant should verify its trade licence, TRN, beneficiary details and requested period before submission.
- Confirm that the VAT registration is active and the legal name matches the foreign invoices.
- Identify the country and foreign refund period for which the certificate is needed.
- Prepare the applicant letter and documents shown in the live FTA portal.
- Keep the issued certificate with the foreign claim file and any translation or legalisation evidence.
Does the certificate guarantee the overseas refund?
No. The foreign tax authority decides whether the invoice, expenditure, business status and filing timetable meet its own rules. The FTA certificate is supporting evidence. SAIF can help organise the UAE records and coordinate a country-specific claim review where needed. The overseas eligibility decision must be assessed separately.
Check the FTA tax-certificate guidance and the current FTA service guide before applying.
Authority and verification
Official sources
- UAE Federal Tax AuthorityTax certificate FAQChecked 19 October 2026
- UAE Federal Tax AuthorityTax certificate portalChecked 19 October 2026
Clear answers
Frequently asked questions
What is a UAE Certificate of Commercial Activities?
It is an FTA certificate for an eligible VAT-registered applicant, used to support a foreign VAT recovery claim.
Does the certificate guarantee a foreign VAT refund?
No. The foreign authority decides the claim under its own eligibility, invoice and deadline rules.
