• 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 dashboard.

Step

Action

(1)

Click ‘Register’ on the VAT tile with in the Taxable Person dashboard to initiate the VAT registration application.

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 submitting the VAT registration application.

Step

Action

(1)

A screen will appear with guidelines and instructions. Read the guidelines and instructions for VAT Registration and mark the checkbox to confirm.

Step

Action

(1)

Click ‘Start’ to initiate the VAT Registration application.

• 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.

Step

Action

(1)

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

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

Step

Action

(1)

You may click on ‘Save as draft’ to save your application and return to continue working on your application later.

Step

Action

(1)

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

Step

Action

(1)

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

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

Step

Action

(1)

Click on 'Add Business Activities' to enter all the business activity information associated to the trade license.

Step

Action

(1)

Enter the mandatory business activity information and click on Add.

Step

Action

(1)

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

Step

Action

(1)

Click on 'Add Owners' to enter all the owners’ associated to the trade license.

Step

Action

(1)

Enter the mandatory owner information and click on Add.

Step

Action

(1)

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

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.

Step

Action

(1)

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

Step

Action

(1)

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.

OR

2. Enter the taxable supplies and Taxable expenses directly in the screen.

3. The figure must only be reported in UAE Dirhams (AED).

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.

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.

Step

Action

(1)

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

Step

Action

(1)

Enter the registered address details of the business.

• 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.

Step

Action

(1)

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

Step

Action

(1)

Enter the details of the Manager OR CEO.

Step

Action

(1)

Click 'Add Relationships' to add more relationship details, this is an optional field.

Step

Action

(1)

Enter Partner or Director details and click 'Add'.

Step

Action

(1)

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

• 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.

Step

Action

(1)

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

Step

Action

(1)

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

Step

Action

(1)

• Select the GCC state from the drop down.

• Enter the Tax Registration Number (TRN) or equivalent if the entity is already registered for 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'.

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

Step

Action

(1)

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

Step

Action

(1)

• Select the Emirate from the drop down.

• Enter your Customs Registration Number, issued by the relevant Customs department in the UAE.

• Upload supporting document and click 'Add'.

• 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’.

Step

Action

(1)

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

Step

Action

(1)

Click 'Add Authorized Signatory' to enter the Authorized Signatory details.

Step

Action

(1)

• 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 the screen.

• Otherwise, select ‘No’, to enter the authorized signatory details .

• After completing all mandatory fields, click 'Add'.

• 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.

Step

Action

(1)

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

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 VAT Registration application.

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”.