Tax Group Registration

Document Control Information

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.

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

Introduction

This manual is prepared to help a VAT Tax Group representative member to navigate through the Federal Tax Authority (FTA) EmaraTax website and submit a VAT Tax Group Registration application. The representative member must login into their EmaraTax account to initiate the VAT Tax Group Registration application. Other Tax Group Members, who are not a representative member, will not be able to submit this application.

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.

Step	Action
(1)	On successful login, the Taxable Person list screen is displayed. It displays the list of the Taxable 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.

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

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

Tax Group Creation

Step	Action
(1)	Within the Taxable Person Dashboard, you will be able to see Tax Group tile. Click 'Register' on the Tax Group tile, to initiate the Tax Group registration application.

Step	Action
(1)	If you are the representative member of the Tax Group, Select 'Yes' to initiate the Tax Group registration.

Step	Action
(1)	Click 'proceed' to initiate the Tax Group registration, otherwise select 'No'.

If you select 'No', You are not allowed to initiate the Tax Group Registration as you are not the Representative Member.

Guideline and Instructions

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

Step	Action
(1)	Read the guidelines and instructions and mark the checkbox to confirm.

Step	Action
(1)	Click 'Start' to initiate the Tax Group Registration application.

Represenatative Member Details

Representative member with out TRN

The following sectiuons explain the steps to be taken by the representative member is not yet registered in EmaraTax

The application is divided into a number of short sections which deal with various aspects of the tax group 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.

Step	Action
(1)	If the Representative Member is not yet registered in EmaraTax, the VAT Registration section will be displayed. Click 'Start' on the Entity Details tile to initiate the VAT registration for the Representative member. Complete all the sections of the VAT registration.

Step	Action
(1)	Click on 'Save as draft' to save your application and return to continue working on your application later.

Step	Action
(1)	Click 'Next Step' to save and proceed to the next section.

Representative Member with TRN

The following sectiuons explain the steps to be taken by the representative member is already registered in EmaraTax

If the representative member is already registered for VAT or has a TIN, the TRN/TIN and legal name will be auto populated. The TIN can either be a TRN, TINXC or a TINVG.
While entering the turnover details, the figure must only be reported in UAE Dirhams (AED).

Step	Action
(1)	If the Representative Member is already registered, the TRN details will be displayed by EmaraTax. Enter the Taxable Supplies and Taxable Expenses fields for the representative member.

Step	Action
(1)	Click 'Next Step' to save and proceed to the next section.

Member Details

In the Member Details section, you can add members to the Tax Group. The representative member will be the first member of the Tax Group.

Step	Action
(1)	In the Member Details section, click 'Add members', to add new members to the Tax Group.

Add Member without TRN

Step	Action
(1)	If the member is not registered for VAT or does not have a TIN, select 'No'.

Step	Action
(1)	Enter all the mandatory information and click 'Proceed to VAT Registration' to initiate the VAT registration of the un-registered member.

Step	Action
(1)	You are required to complete all the sections of the VAT registration for the un-registered member.

Refer the VAT registration user manual for completing the VAT registration sections of the un-registered member.

Add Member With TRN

Step	Action
(1)	If the member is registered for VAT or has a TIN, select 'Yes' and enter the TRN or TIN. The legal name will be displayed by EmaraTax. The TIN can either be a TRN, TINXC OR TINVG. Enter the Taxable Supplies and Taxable Expenses fields for the member.

Step	Action
(1)	After entering all details click 'Save'.

The taxable supplies and expenses figures must only be reported in UAE Dirhams (AED).

Step	Action
(1)	Click 'Next Step' to save and proceed to the next section.

Tax Group Details

Step	Action
(1)	In the Tax Group Details section, If any of the members to be added to the group have received any kind of payment related to a supply that has to be delivered after the member has joined the Tax Group, select the 'Yes' option.

Step	Action
(1)	If 'Yes' is selected, provide details of the delivery. Enter the Tax Group supplies and expenses details.

The turnover refers to the Tax Group's taxable supplies (including transactions between the group's members).
The expenses refer to the Tax Group's expenses subject to VAT (including transactions between the group's members).
The taxable supplies and expenses figures must only be reported in UAE Dirhams (AED).

Effective Date

Step	Action
(1)	Effective Date of Tax group registration as per the law, will get displayed on the screen. Enter your preferred effective date of tax group registration and the reason.

By default, the Effective Date for the member to join the Tax Group, subject to necessary checks being satisfied, will be the first day of the tax period following the tax period in which the application is received, or any other date as decided by the FTA.
The FTA may contact you for more information in order to assess the appropriate effective date of registration.

Tax Group Control Details

Refer the eligibility criteria and FAQs section for more details on the Tax Group control conditions.

Step	Action
(1)	Enter all the mandatory information and upload the supporting documents.

Step	Action
(1)	You may click the Previous step button, if required to move back to any of the previous sections.

Step	Action
(1)	Click 'Next Step' to save and proceed to the next section.

Authorised Signatory

Step	Action
(1)	Verify the authorized signatory list. To add any Authorized Signatory to the list, click on 'Add Authorized Signatory'.

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.

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

Step	Action
(1)	Click 'Submit' to submit the Tax Group registration application.

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

Tax Group Registration - Taxpayer User Manual

Page 48

Correspondences

Taxpayer receives the following correspondences:

Application submission acknowledgment.
Additional information notification (only if FTA requires more information to assist with their review of your application).
Application approval or rejection notification.

📋 GCC Tax Laws

Tax Group Registration - Oct 2022

User Manual

Date: Oct 2022

Version 1.0.0.0

Contents