• 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)

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

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

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.

The process to edit a submitted VAT return is the same as that of filing a VAT return.

Step

Action

(1)

Click here to start filing a new VAT Return for the selected period.

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

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)

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.

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.

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 VAT Return as a draft

Step

Action

(1)

Click on 'Next Step' to proceed to the next section

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

Action

(1)

Click here to expand or collapse all steps at once

Action

(1)

Click here to expand or collapse each section

Action

(1)

Click on each step to review every section

Action

(1)

Click here to edit the VAT Return

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

Action

(1)

Mark the checkbox to confirm that you have reviewed the VAT Return

Action

(1)

Click on 'Submit' to submit the 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.

Action

(1)

Click on 'Pay' to pay the due amount

Action

(1)

Click on 'Download' to download a copy of submitted VAT Return acknowledgement.

Action

(1)

Click on 'Back to Dashboard' to go back to dashboard.

Action

(1)

Click here to compare your filings.

Action

(1)

Mark the required checkboxes (type of filings) that you want to compare.

Action

(1)

Click on 'Compare Forms' to compare the selected forms.

Action

(1)

The results of compared forms is displayed.

Action

(1)

Click here to close the pop-up.

Action

(1)

Click on previous filing which you want to view in detail.

Action

(1)

All your previous filings are displayed here.

Action

(1)

Click on previous filing which you want to view in detail.

VAT Return for selected filing is displayed.