VAT 201 Final Return for e-commerce reporting - User Manual - July 2023 | MANUAL - User Manual vat-201-final-return-for-e-commerce-reporting-user-manual

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.

3. 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

4. Introduction

This user manual provides detailed guidance on how to process and submit your Final VAT Return for e-commerce reporting through the EmaraTax portal.

5. EmaraTax Login Page

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.

6. User type Selection

Step	Action
(1)	Click here to select the user type

Step	Action
(1)	Select the Taxable Person tile

Step	Action
(1)	Click on 'Proceed' to proceed to the Taxable Person

7. Taxable Person Home Page

Step	Action
(1)	Click here to view the Taxable Person dashboard

Step	Action
(1)	Click here to access the VAT module

Step	Action
(1)	Click here to view all your VAT Returns

8. VAT 201 Return Dashboard

This dashboard displays information related to your VAT Returns.

You can add a new column to the table or filter the filings by its Return type and status. You can also search for VAT Return by reference number.

Step	Action
(1)	Click here to start filing a new VAT Return for the selected period.

9. Instructions and Guidelines

These are the instructions and guidelines which detail key information such as required templates, supporting documentation, eligibility criteria and the expected time to complete this return.

Step	Action
(1)	Mark the checkbox to confirm that you have read and understood the instructions and guidelines.

Step	Action
(1)	Click on 'Back' to go back to the previous page

Step	Action
(1)	Click on 'Start' to proceed to file the VAT return

10. e-Commerce Questionnaire

Step	Action
(1)	Before responding to the e-commerce questionnaire, please ensure that you read through the following: Article 72 of Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments Ministerial Decision No. 26 of 2023 on Criteria and Conditions for Electronic Commerce for Purposes of Keeping Records of the Supplies Made VAT Public Clarification VATP033 on the Amendments to Emirates' Reporting – Electronic Commerce Supplies by Qualifying Registrants Then select 'Yes' if you make e-commerce supplies.

Step

Action

(1)

Before responding to the e-commerce questionnaire, please ensure that you read through the following:

Then select 'Yes' if you make e-commerce supplies.

Step	Action
(1)	If you make e-commerce supplies, you should select 'Yes' if the value of your e-commerce supplies made in the previous calendar year exceeds AED 100 million.

Step	Action
(1)	If you selected 'Yes' to the two previous questions, you should select the date on which you have exceeded the AED 100 million threshold for the value of e-commerce supplies made in the previous calendar year

Step	Action
(1)	Mark the checkbox to confirm that you are a "Qualifying Registrant" for the purposes of Emirates' reporting of e-commerce supplies.

Step	Action
(1)	Click on 'Proceed for VAT Filing under e-commerce reporting' to file your Final VAT Return

11. Final VAT Return

The progress bar displays the number of steps required to complete the VAT Return. The step you are currently in is highlighted in blue. Once you progress to the next section successfully, the previous step will be highlighted in green

This section displays the filing period details based on the selected VAT Return.

The text highlighted in green indicates that you are a "Qualifying Registrant" and identifies your e-commerce reporting period. Note that regardless of your identified e-commerce reporting period, you may still proceed with filing your final VAT return.

Step	Action
(1)	Click on ‘Edit’ to respond to the e-commerce questionnaire.

Step	Action
(1)	Click here to download the offline template which can be used to file your returns.

Step	Action
(1)	Click on 'Upload Filled Template' to file your return using the offline facility.

Step	Action
(1)	Once the upload is complete, click here to download the uploaded template

Step	Action
(1)	Click here to clear the amounts in the table below

The standard rated supplies boxes 1a to 1g are read only and you cannot enter the amount (value of supplies), VAT amount and adjustment amount (if any) directly in these boxes.

Step	Action
(1)	Click on ‘Edit’ to report your e-commerce and other standard rated supplies by Emirate.

Step	Action
(1)	Enter the amount (value of supplies), VAT amount and adjustment amount (if any) for e- commerce and other standard rated supplies by Emirate.

Step	Action
(1)	Click on ‘Add’

The standard rated supplies for the corresponding Emirate are auto-calculated as the sum of the amounts entered in the boxes for e-commerce supplies and other standard rated supplies, by Emirate.

Box 2 is pre-populated from Planet Tax Free system for Registrants that are registered for the Tourist Refund Scheme

Step	Action
(1)	Click here to view the invoice details received from Planet Tax Free

Step	Action
(1)	Fill box 3 with amount and VAT amount.

Step	Action
(1)	Fill box 4 and box 5 with amount

Box 6 is pre-populated based on the data received from customs

Step	Action
(1)	Click here to get the detailed view of Goods imported into the UAE

Box 7 should be used if the information that is prepopulated in Box 6 regarding goods imported into the UAE is incomplete or incorrect. In such case, use this box to make adjustments accordingly.

Box 8 is the total of box 1 to box 7 which is your total output for the Tax Period

Step	Action
(1)	Enter the amount, corresponding VAT amount and adjustment amount for your standard rated expenses for the period.

Step	Action
(1)	Enter the amount and corresponding VAT amount for supplies that are subject to the reverse charge

Box 11 is auto-calculated and displays your total inputs for the Tax Period

Box 12 displays the total output tax for the period.

Box 13 displays the total input tax for the period and

box 14 displays the payable and (or) refundable tax for the period.

Step	Action
(1)	Select 'Yes' if you have reported amounts using the 'Profit Margin Scheme

Step	Action
(1)	Click on 'Previous Step' to go back to the previous section

Step	Action
(1)	Click on 'Save as draft' to save the final VAT Return as a draft

Step	Action
(1)	Click on 'Next Step' to proceed to the next section

12. Review and Declaration

This section displays your completed return and allows you to review it prior to submission

Step	Action
(1)	Click here to expand or collapse all steps at once

Step	Action
(1)	Click here to expand or collapse each section

Step	Action
(1)	Click on each step to review every section

Step	Action
(1)	Click here to edit the VAT Return

The Declaration and Authorized Signatory details are pre-populated from your VAT Registration

Step	Action
(1)	Mark the checkbox to confirm that you have reviewed the final VAT Return

Step	Action
(1)	Click on 'Submit' to submit the final VAT Return.

You have successfully submitted the application!

Make a note of the reference number for future references. You can also access this VAT Return from the VAT Return tile, within the VAT module.

Step	Action
(1)	Click on 'Pay' to pay the due amount

Step	Action
(1)	Click on 'Back to Dashboard' to go back to dashboard.

Step	Action
(1)	Click on 'Download' to download a copy of submitted VAT Return acknowledgement.

13. Correspondences

After submission of the Final VAT Return for e-commerce reporting, taxpayer receives the following correspondence:

Return submission acknowledgment

📋 GCC Tax Laws

VAT 201 Final Return for e-commerce reporting - User Manual - July 2023

Final VAT 201 Return for e-commerce reporting - User Manual

Date: July 2023 | Version: 1.0.0.0

Contents

1. Document Control Information

Document Version Control

2. Annexure - List of other user manuals that can be referred to