Submit VAT Voluntary Disclosure by VAT
Registrant - User Manual
Date: Oct 2022
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 01-Oct-22 Federal Tax Authority User Manual for EmaraTax Portal
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 2
Registrant - Taxpayer User Manual
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.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 3
Registrant - Taxpayer User Manual
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
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 4
Registrant - Taxpayer User Manual
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
Logged in User Dashboard ......................................................................................................................... 10
VAT Module ............................................................................................................................................... 11
My Filings Dashboard................................................................................................................................. 12
Instructions and Guidelines........................................................................................................................ 14
VAT Return ................................................................................................................................................ 16
Review & Declaration ................................................................................................................................ 31
Acknowledgement ..................................................................................................................................... 35
My Filings Dashboard................................................................................................................................. 37
Compare Filings ......................................................................................................................................... 38
My Filings Dashboard................................................................................................................................. 40
Previous Filings .......................................................................................................................................... 41
VAT Return ................................................................................................................................................ 42
Correspondences ....................................................................................................................................... 43
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 5
Registrant - Taxpayer User Manual
Introduction
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 6
Registrant - Taxpayer User Manual
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.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 7
Registrant - Taxpayer User Manual
User Type Selection
Step Action
(1) Click here to select the user type
Step Action
(1) Select the Taxable Person tile
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 8
Registrant - Taxpayer User Manual
Step Action
(1) Click on 'Proceed' to proceed to the Taxable Person
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 9
Registrant - Taxpayer User Manual
Logged in User Dashboard
Step Action
(1) Click here to view the Taxable Person dashboard
Step Action
(1) Click here to access the VAT module.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 10
Registrant - Taxpayer User Manual
VAT Module
Step Action
(1) Click here to view all you VAT Return filing.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 11
Registrant - Taxpayer User Manual
My Filings Dashboard
This dashboard displays information related to your VAT Return and VAT Voluntary disclosures.
You can add a new column to the table or filter the declarations by its Return type and status.
You can also search for VAT VD by reference number.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 12
Registrant - Taxpayer User Manual
Step Action
Click on ellipsis to view VAT Return, Voluntary Disclosure, Compare Filings and view previous
(1)
filings.
Step Action
(1) Click here to submit a VAT VD for the selected period.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 13
Registrant - Taxpayer User Manual
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
(1) Click on 'Back' to go back to the previous page
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 14
Registrant - Taxpayer User Manual
Step Action
Mark the checkbox to confirm that you have read and understood the instructions and
(1)
guidelines.
Step Action
(1) Click on 'Start' to proceed to file the VAT Voluntary Disclosure.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 15
Registrant - Taxpayer User Manual
VAT Return
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.
You are required to submit a Voluntary Disclosure if you have made an error that is in excess of
AED 10,000 or any negative value.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 16
Registrant - Taxpayer User Manual
This section displays the filing period details based on the selected VAT Return.
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.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 17
Registrant - Taxpayer User Manual
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
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 18
Registrant - Taxpayer User Manual
Step Action
(1) Click here to clear the amounts in the table below
Step Action
(1) Click here to display the values that were previously declared in your VAT Return/VAT VD.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 19
Registrant - Taxpayer User Manual
The bottom boxes display the values that have been previously declared and the top box displays
the new figures that you would like to declare.
Step Action
(1) Enter the values for the standard rates supplies in the correct corresponding Emirate box.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 20
Registrant - Taxpayer User Manual
Step Action
Enter amount and VAT amount in Box 2
(1)
Step Action
(1) Click here to view the invoice details received from Planet Tax Free.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 21
Registrant - Taxpayer User Manual
Step Action
Fill box 3 with amount and VAT amount.
(1)
Step Action
(1) Fill box 4 & box 5 with amount.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 22
Registrant - Taxpayer User Manual
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.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 23
Registrant - Taxpayer User Manual
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 box 1 to box 7 which is your total output for the Tax Period.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 24
Registrant - Taxpayer User Manual
Step Action
Enter the amount, corresponding VAT amount and adjustment amount for your standard rated
(1)
expenses for the period.
Step Action
Enter the amount and corresponding VAT amount for supplied that are subject to reverse charge
(1)
provisions
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 25
Registrant - Taxpayer User Manual
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.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 26
Registrant - Taxpayer User Manual
Step Action
Click here to select the reason for Voluntary Disclosure and select the date on which the error
(1)
was identified
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
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 27
Registrant - Taxpayer User Manual
Step Action
(1) Select 'Yes' if you have reported amounts using the Profit Margin Scheme
Step Action
(1) Click on Previous' to go back to the previous section
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 28
Registrant - Taxpayer User Manual
Step Action
(1) Click on 'Compare Filings' to compare the filings.
Step Action
(1) Click on 'View Previous Filings' to view the previous filings.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 29
Registrant - Taxpayer User Manual
Step Action
(1) Click on 'Save as draft' to save the VAT Voluntary Disclosure as a draft.
Step Action
Click on 'Next Step' to proceed to the next section
(1)
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 30
Registrant - Taxpayer User Manual
Review & Declaration
This section displays your completed returns and allows you to review it prior to submission
Step Action
Click here to expand/collapse all steps at once
(1)
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 31
Registrant - Taxpayer User Manual
Step Action
(1) Click here to expand or collapse each section
Step Action
(1) Click on each step to review every section
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 32
Registrant - Taxpayer User Manual
The Declaration details are taken from your VAT registration currently held by the FTA
Step Action
Mark the checkbox to confirm that information provided is true, accurate and complete on this
(1)
returns screen
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 33
Registrant - Taxpayer User Manual
Step Action
(1) Click on 'Submit' to submit the VAT Voluntary Disclosure.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 34
Registrant - Taxpayer User Manual
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
Click on ‘Download’ to download a copy of voluntary disclosure submission acknowledgement
(1)
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 35
Registrant - Taxpayer User Manual
Step Action
(1) Click on 'Back to Dashboard' to go back to dashboard.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 36
Registrant - Taxpayer User Manual
My Filings Dashboard
Step Action
(1) Click here to compare your filings.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 37
Registrant - Taxpayer User Manual
Compare Filings
Step Action
(1) Mark the required checkboxes (type of filings) that you want to compare.
Step Action
(1) Click on 'Compare Forms' to compare the selected forms.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 38
Registrant - Taxpayer User Manual
Step Action
(1) The results of compared forms is displayed.
Step Action
(1) Click here to close the pop-up.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 39
Registrant - Taxpayer User Manual
My Filings Dashboard
Step Action
(1) Click here to view your previous filings.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 40
Registrant - Taxpayer User Manual
Previous Filings
Step Action
(1) All your previous filings are displayed here.
Step Action
(1) Click on previous filing which you want to view in detail.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 41
Registrant - Taxpayer User Manual
VAT Return
VAT Return for selected filing is displayed.
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 42
Registrant - Taxpayer User Manual
Correspondences
Submit VAT Voluntary Disclosure by VAT
Federal Tax Authority Page 43
Registrant - Taxpayer User Manual
