Resubmit VAT Voluntary Disclosure for e-commerce
reporting - User Manual
Date: July 2023
Version [Link]
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 10-July-23 Federal Tax Authority User Manual for EmaraTax Portal
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Annexure Section
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.
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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
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Table of contents
Document Control Information ....................................................................................................................2
Annexure Section......................................................................................................................................... 3
Navigating through EmaraTax ...................................................................................................................... 4
Table of contents ..........................................................................................................................................5
Introduction ................................................................................................................................................ 6
EmaraTax Login Page ................................................................................................................................... 7
User type Selection ...................................................................................................................................... 8
Taxable Person Home Page ........................................................................................................................ 10
VAT Module ............................................................................................................................................... 11
My Filings Dashboard................................................................................................................................. 12
Instructions and Guidelines........................................................................................................................ 14
VAT Voluntary Disclosure ........................................................................................................................... 16
e-Commerce Questionnaire ....................................................................................................................... 21
VAT Voluntary Disclosure ........................................................................................................................... 24
Review & Declaration ................................................................................................................................ 39
Acknowledgement ..................................................................................................................................... 44
Correspondences ....................................................................................................................................... 46
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Introduction
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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.
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User type Selection
Step Action
(1) Click here to select the user type
Step Action
(1) Select the Taxable Person tile
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Step Action
(1) Click on 'Proceed' to proceed to the Taxable Person
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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
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VAT Module
Step Action
(1) Click here to view all your VAT Return filings
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My Filings Dashboard
This dashboard displays information related to your VAT Return(s) and VAT Voluntary
disclosure(s).
You can add a new column to the table or filter the declarations by Return type and status. You
can also search for VAT Voluntary Disclosure (VD) by reference number.
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Step Action
(1) Click on ellipsis to view the Voluntary Disclosure or to edit the Voluntary Disclosure
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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 the
Voluntary Disclosure.
Step Action
Mark the checkbox to confirm that you have read and understood the instructions and
(1)
guidelines.
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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 Voluntary Disclosure.
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VAT Voluntary Disclosure
The progress bar displays the number of steps required to complete the VAT VD. 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.
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Update the application with the information requested by the FTA officer – For example, upload
additional supporting documents, correct any incorrect details in the application.
Step Action
Click on ‘View or Add notes’ to add notes back to Tax Officer. You can view the comments given
(1)
by the Tax Officer here.
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Step Action
(1) Enter notes that need to be shared with the FTA officer
Step Action
(1) Click on ‘Share Note’.
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Step Action
(1) Click here to close the ‘View or Add notes’ pop-up
The text highlighted in green indicates that you are a “Qualifying Registrant” and identifies your
e-commerce reporting period. Based on the e-commerce reporting period which is identified
specifically to you, your VAT VD will cater for e-commerce reporting if the tax period for which
you are submitting your VAT VD falls within your identified e-commerce reporting period.
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Step Action
Click on ‘Edit’ to respond to the e-commerce questionnaire to either notify the FTA of your
(1) “Qualifying Registrant” status for e-commerce purposes or to amend your original notification
for e-commerce purposes.
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e-Commerce Questionnaire
Step Action
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
(1) 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
If you make e-commerce supplies, you should select ‘Yes’ if the value of your e-commerce
(1)
supplies made in the previous calendar year exceeds AED 100 million.
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Step Action
If you selected ‘Yes’ to the two previous questions, you should select the date on which you have
(1) exceeded the AED 100 million threshold for the value of e-commerce supplies made in the
previous calendar year
Step Action
Mark the checkbox to confirm that you are a “Qualifying Registrant” for the purposes of
(1)
Emirates’ reporting of e-commerce supplies.
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Step Action
Click on ‘Proceed for VAT Filing under e-commerce reporting’ to file your VAT Voluntary
(1)
Disclosure.
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VAT Voluntary Disclosure
Step Action
Click here to download the offline template which can be used to file your returns. The
(1) downloaded template is an exact replica of the online form. The disabled or greyed out cells will
be auto calculated.
Step Action
(1) Click on 'Upload Filled Template' to file your return using the offline facility.
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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
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Step Action
(1) Click here to display the values that were previously declared in your VAT Return or VAT VD.
Step Action
Click on ‘Edit’ to amend your reported e-commerce and other standard rated supplies by
(1)
Emirate.
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Step Action
(1) Click here to display the values that were previously declared in your VAT Return or VAT VD.
Step Action
The values that were previously declared in your VAT Return or VAT VD will be auto populated
into the relevant boxes. Enter the amount (value of supplies), VAT amount and adjustment
(1)
amount (if any) for e-commerce and other standard rated supplies by Emirate in the relevant
boxes to amend any of the values that were previously declared in your VAT Return or VAT VD.
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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 and other standard rated supplies, by Emirate.
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The bottom boxes for each Emirate display the values that have been previously declared and
the top boxes display the new figures that you want to declare for each Emirate.
Step Action
(1) Enter amount and VAT amount in Box 2
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Step Action
(1) Click here to view the invoice details received from Planet Tax Free.
Step Action
Fill box 3 with amount and VAT amount.
(1)
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Step Action
(1) Fill box 4 and box 5 with amount
Box 6 is pre-populated based on the data received from customs
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Step Action
Click here to get the detailed view of Goods imported into the UAE
(1)
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.
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Box 8 is the total of box 1 to box 7 which is your total output for the Tax Period
Step Action
Enter the amount, corresponding VAT amount and adjustment amount for your standard rated
(1)
expenses for the period.
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Step Action
Enter the amount and corresponding VAT amount for supplies that are subject to the reverse
(1)
charge
Box 11 is auto-calculated and displays your total inputs for the Tax Period
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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
Click here to select the reason for Voluntary Disclosure and select the date on which the error
(1) was identified. You will find in the drop down menu for the reasons for submitting the VD a
reason relating to your “Qualifying Registrant” status for e-commerce purposes.
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Step Action
Click on 'Add' button or drag & drop your files to upload supporting documents. On successful
(1)
upload of document, the Add button will be highlighted in green
Step Action
(1) Select 'Yes' if you have reported amounts using the 'Profit Margin Scheme
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Step Action
(1) Click on 'Previous Step' to go back to the previous section
Step Action
(1) Click on 'Compare Filings' to compare the filings.
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Step Action
(1) Click on 'View Previous Filings' to view the previous filings.
Step Action
Click on 'Next Step' to proceed to the next section
(1)
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Review & Declaration
This section displays your completed VAT VD and allows you to review it prior to submission
Step Action
Click here to expand or collapse all steps at once
(1)
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Step Action
(1) Click here to expand or collapse each section
Step Action
(1) Click on each step to review every section
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Step Action
(1) Click here to edit the VAT VD
The Declaration and Authorized Signatory details are pre-populated from your VAT Registration
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Step Action
Mark the checkbox to confirm that information provided is true, accurate and complete on this
(1)
screen
Step Action
(1) Click on 'Save as draft' to save the VAT Voluntary Disclosure as a draft.
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Step Action
(1) Click on 'Submit' to submit the VAT Voluntary Disclosure.
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Acknowledgement
You have successfully submitted the voluntary disclosure!
Make a note of the transaction number for future references. You can also access this Voluntary
Disclosure from the VAT 201 return tile, within the VAT module.
Step Action
(1) Click on 'Pay' to pay the due amount
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Step Action
(1) Click on 'Back to Dashboard' to go back to dashboard.
Step Action
Click on ‘Download’ to download a copy of voluntary disclosure submission acknowledgement
(1)
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Correspondences
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