VAT Registration User Manual

Date: Oct 2022

Version 1.0.0.0

Private and Confidential

This document contains information which is confidential and proprietary to the Federal Tax Authority. Any
dissemination, distribution, copying, use of or reliance upon the confidential and proprietary information contained
herein is unauthorized and strictly prohibited.
Document Control Information

Document Version Control

Version No. Date Prepared/Reviewed by Comments

1.0 01-Oct-22 Federal Tax Authority User Manual for EmaraTax Portal

Annexure
The below are the list of User manuals that you can refer to
S. No User Manual Name Description
1 Register as Online User This manual is prepared to help you navigate through the
Federal Tax Authority (FTA) website and create an
EmaraTax account with the FTA.
2 Manage online user profile This manual is prepared to provide you an understanding
on Login process, user types, forgot password and modify
online user profile functionalities.
3 User Authorisation This manual is prepared to provide you an understanding
on Account Admin, Online User, and Taxable Person
account definitions and functionalities.
4 Taxable person dashboard This manual is prepared to help the following ‘Taxable
person’ users to navigate through their dashboard in the
Federal Tax Authority (FTA) EmaraTax Portal:
• Registered for VAT
• Registered for Excise
• Non-registered Taxpayer
• Tax Group
• Warehouse Keeper
• Freight Forwarder/VAT Clearing Company (TINCO)
• Excise Tax Clearing Company (TINCE)
5 Link TRN to email address This manual is prepared to help you navigate through the
Federal Tax Authority (FTA) website to Link TRN to New
Email Address.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 2

Navigating through EmaraTax
The Following Tabs and Buttons are available to help you navigate through this process
Button Description
In the Portal
This is used to toggle between various personas within the user
profile such as Taxable Person, Tax Agent, Tax Agency, Legal
Representative etc
This is used to enable the Text to Speech feature of the portal

This is used to toggle between the English and Arabic versions of the
portal
This is used to decrease, reset, and increase the screen resolution of
the user interface of the portal

This is used to manage the user profile details such as the Name,
Registered Email address, Registered Mobile number, and password

This is used to log off from the portal

In the Business Process application

This is used to go the Previous section of the Input Form

This is used to go the Next section of the Input Form

This is used to save the application as draft, so that it can be

completed later

This menu on the top gives an overview of the various sections within
the. All the sections need to be completed in order to submit the
application for review. The Current section is highlighted in Blue and
the completed sections are highlighted in green with a check

The Federal Tax Authority offers a range of comprehensive and distinguished

electronic services in order to provide the opportunity for taxpayers to benefit from
these services in the best and simplest ways. To get more information on these
services Click Here

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 3

VAT Registration
Document Control Information............................................................................................................... 2
Annexure 2
Navigating through EmaraTax ........................................................................................................................... 3
VAT Registration V1.0.0.0 ...................................................................................................................................4
Introduction........................................................................................................................................... 5
Login to EmaraTax.................................................................................................................................. 6
EmaraTax Taxable person dashboard.................................................................................................... 10
Guidelines and Instructions .................................................................................................................. 11
Entity Details Section ........................................................................................................................... 14
Identification Details ............................................................................................................................ 19
Main License Details ........................................................................................................................................ 19
Business Activities ........................................................................................................................................... 21
Owner Details .................................................................................................................................................. 24
Branch Details .................................................................................................................................................. 26
Eligibility Details .................................................................................................................................. 29
Taxable supplies and Taxable expenses .......................................................................................................... 29
Contact Details..................................................................................................................................... 33
Business Relationships ......................................................................................................................... 36
Add More Relationships .................................................................................................................................. 37
Bank Details ......................................................................................................................................... 40
Additional Details ................................................................................................................................ 42
GCC Business activities .................................................................................................................................... 42
Custom details ................................................................................................................................................. 45
Authorized Signatory............................................................................................................................ 49
Review and Declaration ....................................................................................................................... 53
Post Application Submission................................................................................................................. 56
Correspondences ................................................................................................................................. 57

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 4

Introduction

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 5

Login to EmaraTax

 You can login into the EmaraTax account using your login credentials or using UAE Pass. If you
do not have an EmaraTax account, you can sign-up for an account by clicking the ‘sign up’
button. If you have forgotten your password, you can use the “forgot password” feature to
reset your password.
 If you login via your registered email and password, on successful login, the EmaraTax online
user dashboard will be displayed. If you had opted for 2 factor authentication, you will be
required to enter the OTP received in your registered email and mobile number to
successfully login.
 If you wish to login via UAE Pass, you will be redirected to UAE Pass. On successful UAE Pass
login, you will be redirected back to the EmaraTax online user dashboard.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 6

 Step Action
On successful login, the Taxable Person list screen is displayed. It displays the list of the Taxable
(1) Person linked to your EmaraTax user profile. If there are no Taxable Person linked to your user profile,
this list will be empty and you would need to create a Taxable Person.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 7

 Step Action
To create a new Taxable Person, enter the mandatory details and click 'Create'. The new Taxable
(1) Person will be displayed in the list.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 8

 Step Action
Select the Taxable Person from the list and click 'View' to open the dashboard.
(1)

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 9

EmaraTax Taxable person dashboard

Step Action
Click ‘Register’ on the VAT tile with in the Taxable Person dashboard to initiate the VAT registration
(1) application.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 10

Guidelines and Instructions

The ‘guidelines and instructions’ page is designed to help you understand certain important
requirements relating to VAT registration in the UAE. It also provides guidance on what information
you should have in hand when you are completing the VAT registration application.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 11

 Step Action
A screen will appear with guidelines and instructions. Read the guidelines and instructions for VAT
(1) Registration and mark the checkbox to confirm.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 12

 Step Action
(1) Click ‘Start’ to initiate the VAT Registration application.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 13

Entity Details Section

 The application is divided into a number of short sections which deal with various aspects of
the registration process. The progress bar displays the number of sections required to
complete the application. The section you are currently in, is highlighted as blue. Once you
progress to the next section successfully, the previous section will be highlighted as green.
 In order to move from one section to the next, all mandatory fields of the current section
must be entered. The fields which are optional are marked as optional next to the field name.
 You are requested to ensure that the documents submitted, supports the information entered
by you in the application. This would help to avoid any rejection or resubmission of the
application later.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 14

 Step Action
Select the Entity Type of your business from the list in the entity details section. Note that the input
(1) fields in this section may vary based on the entity type selected.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 15

 You will be able to see the following list of entity types in
the application:
 Legal Person - Public Joint Stock Company
 Legal Person - Incorporated
 Legal Person - Foreign Businesses
 Legal Person - Club or Association
 Legal Person - Charity
 Legal Person - Exhibitions
 Legal Person - Federal UAE Govt Entity
 Legal Person - Emirate UAE Govt Entity
 Legal person -Others
 Natural Person - Individual
 Natural Person - Partnership / Heirs of Natural
Person

 Natural Person - Others

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 16

 Step Action
You may click on ‘Save as draft’ to save your application and return to continue working on your
(1) application later.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 17

 Step Action
After completing all the mandatory fields, click ‘Next Step’ to save and proceed to the 'Identification
(1) Details' section.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 18

Identification Details
Main License Details

Step Action
Depending on the ‘Entity Type’ selected, you are required to provide the main trade license details in
(1)
the identification details section.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 19

 Trade License is not applicable for the below entity types:
 Natural Person - Partnership or Heir
 Legal Person - Foreign Business
 Legal Person - Federal UAE Govt. Entity
 Legal Person - Emirate UAE Govt. Entity

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 20

Business Activities

Step Action
Click on 'Add Business Activities' to enter all the business activity information associated to the trade
(1) license.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 21

 Step Action
Enter the mandatory business activity information and click on Add.
(1)

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 22

 Ensure that the information about all your business activities is included. The activity code will get
populated in the screen.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 23

Owner Details

Step Action
(1) Click on 'Add Owners' to enter all the owners’ associated to the trade license.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 24

 Step Action
Enter the mandatory owner information and click on Add.
(1)

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 25

Branch Details

Step Action
Select ‘Yes’, if you have one or more branches, and add the local branch details. For each branch,
(1) enter the trade license details and associated business activities and owners list.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 26

 The registration will be in the name of head office meeting the relevant criteria. Registration will not
be performed in the name of Branch. Even if you are operating via branches in more than one
Emirate, only one VAT registration is required.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 27

 Step Action
After completing all mandatory fields, click ‘Next Step’ to save and proceed to the 'Eligibility Details'
(1) section

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 28

Eligibility Details
Taxable supplies and Taxable expenses

Step Action
There are two options to enter your taxable supplies and Taxable expenses.

1. Download the excel template, enter the details and upload it back. The details provided in the excel
template will get populated in the screen.
(1)
OR

2. Enter the taxable supplies and Taxable expenses directly in the screen.
3. The figure must only be reported in UAE Dirhams (AED).

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 29

 If the ‘VAT registration criteria’ is determined as ’Mandatory’ or ‘Voluntary’, you are eligible for VAT
registration. If the ‘VAT registration criteria’ is determined as ‘Not applicable’, you are not eligible for
VAT registration.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 30

 Step Action

(1)  The obligation and effective date of registration will get populated in the screen.
 You can change the date by providing the reason.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 31

 Step Action
After completing all mandatory fields, click ‘Next Step’ to save and proceed to the 'Contact Details'
(1) section.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 32

Contact Details

Step Action
Enter the registered address details of the business .
(1)

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 33

  Do not use another company’s address (for example, your accountant). If you have multiple
addresses, provide details of the place where most of the day-today activities of the business
are carried out.
 If you are a foreign business applying to register for UAE VAT, you may choose to appoint a tax
agent in the UAE. In such cases, provide the necessary details.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 34

 Step Action
After completing all mandatory fields, click ‘Next Step’ to save and proceed to the 'Business
(1) Relationships' section.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 35

Business Relationships

Step Action
Enter the details of the Manager OR CEO.
(1)

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 36

Add More Relationships

Step Action
(1) Click 'Add Relationships' to add more relationship details, this is an optional field.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 37

 Step Action
(1) Enter Partner or Director details and click ' Add'.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 38

 Step Action
After completing all the mandatory fields, click ‘Next Step’ to save and proceed to the 'Bank Details'
(1)
section.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 39

Bank Details

 Bank details are optional at the time of VAT Registration. You may also provide or update the
bank account details after the VAT registration is completed. However, you are advised to
provide the bank details as a part of this application to avoid submission of bank details at the
time of refunds processing.
 You are requested to ensure that your account details are accurate. Some accounts cannot
receive payments electronically. Also, ensure that your Bank has this facility.
 If you are in the process of opening a bank account, you must provide copies of any relevant
correspondence received from your bank.
 If your account is held with a bank established in the UAE or a foreign bank account. The
account name must match the legal name of the entity you are registering with the FTA.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 40

 Step Action
You may enter your bank details and click ‘Next Step’ to save and proceed to the 'Additional Details'
(1) section

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 41

Additional Details
GCC Business activities

Step Action
Click ‘Add GCC Business activities’ If the person is intending to import goods or services and these
(1) imports are from GCC member states.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 42

 Step Action

 Select the GCC state from the drop down.

 Enter the Tax Registration Number (TRN) or equivalent if the entity is already registered for
(1) VAT purposes with the respective tax authority in the GCC Member state.
 Enter the value of goods you expect to import and sell in the 12 months following the date of
registration
 Click 'Add'.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 43

 Do not include the value of any services unless they are directly related to moving goods ( Example.,
commission, and freight insurance ).

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 44

Custom details

Step Action
If you are registered with any of the Customs Authorities in the UAE, select ‘Yes’ and click ‘Add
(1) Custom Details’ to enter the customs registration details.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 45

 Step Action

 Select the Emirate from the drop down.

 Enter your Customs Registration Number, issued by the relevant Customs department in the
(1)
UAE.
 Upload supporting document and click 'Add'.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 46

  If you have multiple Customs Registration Numbers (“CRN”) in the UAE, add each of them as a
separate line item.
 The Customs Registration information will assist the FTA and the relevant Customs
departments to identify you accurately at the time of importing and exporting goods into or
from the UAE. Failure to enter this information may result in delays at the border.
 You may also remove any item from the list by clicking on ‘Delete’.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 47

 Step Action
After completing all mandatory fields, click ‘Next Step’ to save and proceed to the 'Authorized
(1)
Signatory' section.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 48

Authorized Signatory

Step Action
Click 'Add Authorized Signatory' to enter the Authorized Signatory details.
(1)

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 49

 Step Action

 If Manager OR Chief Executive Officer (CEO) is the authorized signatory, select ‘Yes’. The
Manager OR CEO details provided in the 'Business Relationships' section will get populated in
(1) the screen.
 Otherwise, select ‘No’, to enter the authorized signatory details .
 After completing all mandatory fields, click 'Add'.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 50

  Evidence of authorization may include a Power of Attorney or similar in the case of legal
persons.
 You can add one or more authorized signatory, if required.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 51

 Step Action
After completing all mandatory fields, click ‘Next Step’ to save and proceed to the 'Review and
(1)
Declaration' section.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 52

Review and Declaration

This section highlights all the details entered by you across the application. You are requested to
review and submit the application formally.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 53

 Step Action
After carefully reviewing all of the information entered on the application, mark the checkbox to
(1) declare the correctness of the information provided in the application.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 54

 Step Action
Click ‘Submit’ to submit the VAT Registration application.
(1)

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 55

Post Application Submission

After your application is submitted successfully, a Reference Number is generated for your submitted
application. Note this reference number for future communication with FTA.

What’s next?

 Once the application is submitted, the FTA shall approve, reject or resubmit for additional
information and notify the applicant accordingly.
 If the FTA requires any further details from you in order to assist with the verification of your
application, you will receive an email notification setting out the information required from
you.
 Once the FTA confirms acceptance of your application, you will be notified on the decision.
 The status of your application in the dashboard will be updated accordingly. You may check
your application status in the dashboard from time to time.
 Read the “What Next” and “Important Notes”.

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 56

Correspondences

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 57

Federal Tax Authority VAT Registration - Taxpayer User Manual Page 58