EmaraTax marks a pivotal advance in the UAE’s commitment to modernising its tax system, making tax compliance simpler and more accessible for everyone. This guide delves into the functionality of EmaraTax, detailing its crucial role in streamlining tax processes for both new and experienced filers. With particular emphasis on the legal framework, account security, and support mechanisms, this guide aims to equip you with all the necessary tools and knowledge to manage your tax affairs confidently and easily in the UAE.
What is EmaraTax?
EmaraTax is the UAE Federal Tax Authority’s (FTA) comprehensive digital platform designed to streamline tax-related processes for individuals and businesses. Through EmaraTax, users can register for tax, file returns, make payments, and request refunds efficiently. The platform integrates with key government entities, such as the UAE Central Bank and UAE PASS, to enhance user experience and align with the nation’s digital transformation initiatives. EmaraTax is accessible via web browsers and is also available as a mobile application, ensuring taxpayers can manage their obligations anytime and anywhere.
Mandatory Registration
For businesses and individuals with taxable activities, registering on EmaraTax is not just convenience—it is mandatory. This platform is the official channel for:
- Tax Registration: All entities conducting taxable activities must register through EmaraTax to obtain their tax registration number (TRN), essential for legal tax operations.
- Filing Returns: EmaraTax is the only authorised portal for filing tax returns, including VAT and Excise taxes, ensuring compliance with UAE tax laws.
- Making Payments and Refunds: The platform facilitates all tax payments and refund processes, enabling users to manage these transactions securely and efficiently.
*Urgent Corporate Tax Update for Natural Persons*
The UAE Federal Tax Authority (FTA) has issued a critical reminder for all natural persons engaged in business activities to register for corporate tax through the EmaraTax platform before the deadline on March 31, 2025. This registration is mandatory to avoid administrative penalties and ensure compliance with UAE tax regulations.
Failing to register by the deadline can result in a substantial penalty of AED 10,000.
How to Register for EmaraTax
Registering on the EmaraTax portal is streamlined to ensure security and efficiency. Here’s a step-by-step guide to help you get started:
1. Visit the EmaraTax Website
Open your web browser and navigate to the official EmaraTax portal.
2. Choose Your Registration Type
You can register using your Emirates ID, UAE Pass, or by creating a new User ID and Password.
3. Verify Your Identity
To prevent redundant applications, your Emirates ID will be verified for uniqueness. If using UAE Pass, follow the prompts to log in with your digital identity.
4. Set Up Your Account
Once your identity is verified, you will be prompted to set up your account. If you are a new user or transitioning from an existing Federal Tax Authority (FTA) account, create a strong, unique password as a key security measure. Follow the on-screen instructions to ensure your account setup is secure and tailored to your needs.
5. Enable Two-Factor Authentication (2FA)
For added security, EmaraTax offers an option for two-factor authentication. Enabling 2FA adds an extra layer of security by requiring a second form of verification (such as a code sent to your mobile device) in addition to your password. Follow the prompts to set up 2FA during the registration process.
6. Complete the Registration Form
Fill in the required details, which may include personal information, business details, and tax registration numbers. Make sure all the information provided is accurate to avoid any issues with your registration.
7. Submit Your Application
Once all details are correctly filled out, submit your registration for processing.
8. Confirmation and Access
After submitting, you will receive a confirmation email or SMS. Follow the instructions provided to activate your account.
Dashboard Features
Once registered, the EmaraTax dashboard offers a user-friendly interface that allows you to manage your tax responsibilities effectively:
- Manage Banking Information: Update and manage your banking details directly from the dashboard.
- View Payments and Liabilities: Keep track of your payments, outstanding amounts, and penalties, if any.
- Communication with FTA: The dashboard allows you to receive and send communications to the Federal Tax Authority, ensuring you stay updated on your tax status and any required actions.
This enhanced functionality not only simplifies the tax management process but also ensures that all your tax activities are secure and easily accessible.
How to File a Tax Return via EmaraTax
Filing tax returns on EmaraTax for VAT and Excise taxes is a streamlined process designed to ensure compliance and efficiency. Here’s a more detailed breakdown of how to complete this process:
1. Access the Filing System
Log into your EmaraTax account using your secure credentials. Navigate to the ‘Tax Returns’ section, which you can find on the main dashboard or through the main menu under ‘Services’.
2. Enter Required Information
Select ‘Create New Return’ or ‘File Return’ to start the process for the relevant tax type (VAT or Excise). Input all relevant details for the tax period. This includes gross turnover, taxable supplies, any applicable deductions, and credits. Be sure to have all necessary documents at hand, such as financial records and transaction details, to ensure accuracy.
3. Attach Supporting Documents
If required, attach supporting documents that justify your entries, such as sales invoices, export documents, or customs paperwork. This step is crucial for audits and verifications.
4. Review and Validate
Thoroughly review all the information entered to ensure there are no errors. EmaraTax may offer a validation feature to automatically check for common mistakes. Utiliese any built-in calculators or tools available on EmaraTax to double-check figures such as tax calculations or totals.
5. Submit Your Tax Return
After ensuring all information is correct and complete, submit your return for processing. EmaraTax will typically provide a confirmation receipt or reference number for your records.
6. Make Payments
Navigate to the payment section if payment is due with your return. Select MagnatiPay or another integrated payment gateway to complete the payment. Enter your payment details and verify the amount. Each payment transaction will be assigned a unique 6-digit reference number for security and tracking purposes. Ensure you save this number for your records.
7. Confirmation and Records
After submitting your return and making any necessary payments, you will receive a confirmation via email or directly on the platform. Keep this confirmation for your records as proof of compliance.
8. Tracking and Updates
Monitor the status of your filed return through EmaraTax. The platform may provide updates or requests for additional information if there are any issues or if further verification is needed.
For a full video explanation of how to file a tax return on the EmaraTax portal, see this video here.
How to Request a Tax Refund via EmaraTax
Requesting a tax refund on EmaraTax is designed to be straightforward and efficient. Here’s a detailed step-by-step guide to help you navigate the process:
1. Log In and Access the Refund Section
Log into your EmaraTax account. Navigate to the ‘Tax Refunds’ section which can typically be found on the dashboard or under the ‘Services’ menu.
2. Submit Refund Requests
Select ‘Create New Refund Request’ or similar options available on the portal. Choose the type of tax for which you are requesting a refund (VAT, Excise, etc.). Consolidate and enter details of all eligible credit balances from different tax periods. EmaraTax may allow you to automatically fetch and display eligible refunds or may require manual entry.
3. Documentation
Upload necessary supporting documents. This could include invoices, proof of tax paid, and other relevant documentation. Ensure all documents are clear and the information matches your refund application details to simplify validation and processing.
4. Tracking and Updates
Submit your refund request after verifying all details and documents. Track the status of your refund through the ‘Refund Status’ feature in the ‘Tax Refunds’ section. EmaraTax provides regular updates on the progress of your refund processing.
5. Final Verification and Refund Processing
Await notification from EmaraTax regarding the approval or queries related to your refund request. Once approved, the refund amount will be processed according to the payment details provided in your account settings.
The redesigned layout of EmaraTax’s refund section helps streamline both the application and processing steps, making it easier to manage refund requests for each tax period. Be sure to double-check all entries and documents before submission to avoid delays in processing your refund.
How to Register for Corporate Tax via EmaraTax
Registering for corporate tax on EmaraTax is a streamlined process designed to ensure compliance and accuracy in submissions. Here’s a detailed guide on how businesses can register for corporate tax through EmaraTax:
1. Access the Registration Module
Log into your EmaraTax account and navigate to the corporate tax registration section.
2. Provide Business Information
Trade Licenses: Upload copies of your current trade licenses. Ensure that the details are up-to-date and reflect your business accurately.
Financial Statements: Submit your latest audited financial statements. These documents should provide a clear picture of your financial health and business operations.
Identification Information: Enter identification details for the business and its legal representatives. This may include Emirates IDs for local representatives or passports for foreign directors.
3. Complete the Registration Form
Fill out the registration form meticulously, ensuring all required fields are completed. This form will cover various aspects of your business, including its legal structure, main economic activities, and additional information pertinent to tax assessment.
4. Review and Submit
Before submitting the application, review all entries and documents for accuracy. This step is crucial to avoid delays or issues in processing your registration. Submit the application once you are confident that all information is correct and complete.
5. Timeline for Registration
For Established Businesses (before March 1, 2024): Businesses incorporated or recognised before March 1, 2024, must register for corporate tax by deadlines that correspond to the month their trade licence was issued. For instance, if your licence was issued between January and February, your registration should be completed by May 31 of the current year.
For New Businesses (on or after March 1, 2024): Businesses that are incorporated or recognised on or after March 1, 2024, must submit their tax registration application within three months from the date of incorporation, establishment, or recognition. This ensures compliance from the beginning of your operations and aligns with the UAE’s corporate tax laws.
For Non-Resident Businesses and Natural Persons: Specific timelines apply depending on whether the entity or individual has a permanent establishment or a significant economic presence in the UAE. It is crucial to check these timelines based on your specific circumstances.
Failing to register within these periods may result in a penalty of AED 10,000. It’s important to align the registration with your financial year-end and the issuance of your trade licence to avoid penalties.
6. Confirmation and Next Steps
After submission, you will receive a confirmation notification via email or directly on the platform. The Federal Tax Authority (FTA) may request additional documents or clarifications during the review process. Be prepared to respond promptly to any inquiries to expedite your registration.
7. Activate Corporate Tax Number
Once approved, your business will be issued a corporate tax number. This number is important for all future corporate tax dealings and should be kept confidential.
8. Post-Registration Obligations
After registering for corporate tax, businesses are required to maintain accurate financial records for at least seven years and comply with regular tax return filing schedules. This includes preparing for potential audits and assessments by the FTA and ensuring ongoing compliance with UAE tax laws.
Tax Group Registration
For businesses looking to streamline their tax filings and payments, registering as a tax group can be a beneficial strategy. To form a tax group for corporate tax purposes, all participating legal entities must first be registered individually. This preliminary step ensures that each entity is compliant with UAE tax regulations independently before they can collectively manage their tax responsibilities as a group. Registering as a tax group allows consolidated tax submissions and can simplify the tax administrative processes significantly.
FTA Resources
To support businesses through this process, the UAE Federal Tax Authority (FTA) offers a variety of workshops and webinars. These sessions are designed to guide new and existing businesses on how to navigate through the registration process effectively. For schedules and registration details for these workshops and webinars, please visit the FTA’s official website.
Reach out to us at Virtuzone for help with your Corporate Tax.
In the UAE’s tax landscape, there’s a corporate income tax (CIT) rate of 9%, with returns due within nine months from the end of the tax period. There’s no personal income tax, and the standard VAT rate is 5%.
Mobile Tax Management with the EmaraTax App
In today’s mobile-driven world, having access to tax management tools on your smartphone is essential. The EmaraTax app is tailored to meet the needs of modern taxpayers, offering a variety of functions that ensure you can handle your tax duties from anywhere, at any time. Here’s what the app offers:
- Multilingual Support: Access the app in English and Arabic, catering to the UAE’s diverse population.
- Comprehensive Tax Handling: From registering for new taxes to filing returns and managing refunds, all the essential tasks can be performed directly through the app.
- Advanced User Management: The app supports linking multiple users to a single taxable person’s account, which is particularly useful for businesses that require team access to tax records.
- Efficient Account Management: Manage multiple tax accounts with a single email address, streamlining the process and reducing the administrative burden.
EmaraTax Web Portal: Features and Accessibility
The EmaraTax web portal is tailored to enhance user experience by streamlining the management of tax responsibilities. While it shares some functionalities with the mobile app, it also offers unique features that cater to desktop users, providing a comprehensive environment for handling more complex tax tasks. Here’s a breakdown of the features and accessibility of the EmaraTax web portal:
- Banking Information Management: Users can update and manage their banking details directly from the dashboard, ensuring that all financial transactions related to tax payments are up-to-date.
- Detailed Financial Overview: The dashboard displays detailed descriptions of outstanding payments and penalties, allowing users to keep track of their financial obligations and address any discrepancies immediately.
- Communication Tools: The portal facilitates direct communications with the Federal Tax Authority (FTA), enabling users to resolve queries, receive updates, and ensure compliance with tax regulations.
- Document Management: Notifications for renewing critical documents are sent automatically, ensuring that users do not miss important deadlines. The dashboard also allows users to manage and submit necessary documents such as certificates, NOC requests, and audit interactions efficiently.
- Self-Help Resources: The portal provides a range of self-help resources, including FAQs, guides, and tutorial videos, which help users navigate through the tax filing process independently.
- Mobile Accessibility: Although the web portal offers a robust platform for desktop users, its functionalities are being adapted for mobile use to increase convenience, ensuring that users can access critical tax management tools on the go.
Comparison with the Mobile App
While the EmaraTax mobile app and web portal share core functionalities such as tax registration, return filing, and payment processing, each platform is optimised for different user experiences. The mobile app is designed for on-the-go access, focusing on simplicity and essential tax management tasks. In contrast, the web portal provides a more detailed and rich interface suitable for handling complex transactions and comprehensive tax management tasks that may require more extensive data entry and review.
This tailored approach ensures that whether users prefer a mobile or desktop environment, they have access to a full suite of tools designed to make tax management as efficient and user-friendly as possible. This dual-platform strategy underscores the UAE Federal Tax Authority’s commitment to leveraging technology to simplify tax compliance across different user preferences and needs.
Compliance and Penalties for Non-Compliance in UAE Corporate Tax Law (2025 Update)
Compliance Requirements
- Accurate Record-Keeping: All businesses in the UAE, including free zone entities, must maintain precise and up-to-date accounting records to comply with tax regulations.
- Free Zone Compliance: Free zone entities must meet specific criteria to benefit from tax exemptions, despite their special status. Furthermore, all free zone entities, regardless of whether they are qualifying free zone persons, are required to register and file corporate tax returns. This ensures comprehensive compliance with the UAE’s tax framework and proper administration of tax obligations.
- Corporate and VAT Registration: Entities registered for VAT are also mandated to register for corporate income tax, aligning with the UAE’s comprehensive tax framework.
Penalties for Non-Compliance
- Range of Penalties: Administrative penalties for tax non-compliance vary, starting from AED 500 for minor infractions to AED 20,000 for more significant or repeated violations.
- Progressive Fines: The UAE implements a progressive penalty structure, which escalates the fines the longer the non-compliance continues past the due date.
- Severe Penalties for Tax Evasion: In severe cases of tax evasion, the penalties can include imprisonment and monetary fines up to five times the evaded tax amount, reflecting the seriousness with which the UAE views tax fraud.
For additional guidance, businesses are encouraged to consult the UAE Ministry of Finance and stay updated with any new announcements or documentation requirements as the regulations evolve.
How to Handle Disputes with the Federal Tax Authority (FTA)
1. Understanding the Dispute Resolution Process
Before initiating any formal dispute, it’s essential to understand the mechanisms provided by EmaraTax for resolving disputes or seeking clarifications. Familiarise yourself with the Tax Procedures Law and other relevant regulations to ensure your actions are well-informed.
2. Submitting a Reconsideration Request
- Initiate a Reconsideration Request: If you disagree with a decision made by the FTA, you can submit a reconsideration request as outlined in Article 27 of the Tax Procedures Law. This is the first formal step in challenging a decision.
- Documentation Required: Gather all necessary documents and data that support your case. This includes any relevant financial records, correspondence, and legal documents that pertain to the disputed matter.
- Submission Process: Submit these documents through EmaraTax’s online objection system. Look for the section dedicated to dispute resolution or clarification requests. This is typically found under a menu item related to ‘Services’ or ‘Objections’. Select the option to initiate a new dispute or clarification request. You will need to fill out an electronic form where you can detail the nature of your dispute or the clarification you are seeking. Ensure that all information is accurate and complete to avoid delays.
3. Escalating Beyond Reconsideration
- When to Escalate: If the reconsideration does not resolve the issue, or if you are dissatisfied with the decision, the next step is to escalate the dispute.
- Engage the Tax Dispute Resolution Committee: File a case with the Tax Dispute Resolution Committee. This requires all supporting documentation to be included and, importantly, the submission needs to be conducted in Arabic.
- Legal Reference: It is advisable to consult Federal Law No. 7 of 2017 concerning tax procedures to understand the legal framework and ensure compliance with procedural requirements.
- Submit Your Applications: All submissions need to be made to the following addresses:
For cases in Abu Dhabi:
Ministry of Justice
Judicial Inspection Department
Second Floor – Office No. 75
For cases in Dubai:
Ministry of Justice
Judicial Inspection Department
First Floor – Office No. 38
4. Seeking Clarifications
- For Non-Contentious Issues: If your issue is less about a dispute and more about needing clarity on a tax matter, utilise the FTA’s tax clarification service.
- Application Process: Submit a request for clarification via EmaraTax, providing details of the issue and any pertinent questions.
- Fees and Timelines: Be aware that this service may involve a fee, and the FTA typically aims to respond within 50 business days from the receipt of a complete application.
5. After Receiving a Decision
- Clarifications Are Not Decisions: Understand that clarifications provided by the FTA are not considered decisions and are not subject to reconsideration. They are meant to guide you and should not be used for tax abuse purposes.
Additional Tips
- Document Everything: Keep a thorough record of all communications, submissions, and decisions related to your dispute or clarification request.
- Seek Professional Advice: Consider consulting with us at Virtuzone for professional help with your tax needs.
How to Secure Your EmaraTax Account
Best Practices for Account Security
- Initial Password Setup: Upon first accessing EmaraTax, you’ll be prompted to create a new password. It’s crucial to choose a strong, unique password that differs from those used on other sites to secure your account effectively.
- Password Reset Procedures: If you need to reset your password, follow the clear instructions provided on the EmaraTax portal for existing users. This ensures that your access remains secure even if your login credentials need to be updated.
- Integrating UAE Pass: Incorporating UAE Pass into your login routine enhances security by adding a layer of authentication. This helps fortify your account against unauthorised access and streamlines the authentication process.
Advanced Security Features in Payment Processing
- GIBAN Payments with Unique Reference Numbers: Each GIBAN payment is assigned a unique reference number, significantly enhancing the security and accuracy of transactions. This feature ensures that payments are not only processed efficiently but are also traceable and secure.
- Seamless Integration with Financial Institutions: EmaraTax’s integration with UAE banks and financial institutions facilitates the validation of GIBAN and the amounts payable. This not only streamlines the payment process but also adds an extra layer of security by verifying transaction details directly with the banks.
Common Security Pitfalls and How to Avoid Them
- Avoiding Simple Passwords: A common security pitfall is the use of simplistic or reused passwords across multiple platforms. Ensure that your EmaraTax password is complex and unique to protect against unauthorized access.
- Phishing and Fraudulent Communications: Stay vigilant for phishing attempts and fraudulent communications posing as the FTA or EmaraTax. Always verify the authenticity of requests for personal information and never share your login credentials.
- Alternative for Password Recovery: If you have trouble accessing your registered email, EmaraTax offers options for updating your email address within the system, crucial for maintaining uninterrupted access to your account.
Support and Assistance with EmaraTax
Using the Help Center Effectively
The Help Center is a repository of resources, including a VAT Knowledge Base, user manuals, and a quick start guide, all aimed at helping you manage your tax obligations.
The platform offers daily orientation sessions and webinar recordings to help you get acquainted with the new features, including the enhanced payment process. Taking advantage of these resources is a good idea to avoid penalties due to late or incorrect payments.
Contacting EmaraTax Customer Service
When you run into issues or have specific questions, contacting EmaraTax Customer Service is straightforward. The FTA Call Center can be reached at 80082923. The service operates 24/7 through the FTA’s website and email, with phone support available during official hours. You can visit the Taxpayer Support Centers in Abu Dhabi and Dubai for more direct assistance. The estimated time for the FTA to address inquiries varies depending on the method of contact, with e-forms and emails typically resolved within two business days.
Let Virtuzone Take Care of Your Tax
As the UAE continues its journey towards a more digitised economy, the EmaraTax platform stands out as a beacon of innovation in tax administration. Whether you’re a business owner, tax consultant, or individual taxpayer, embracing the functionalities of EmaraTax can streamline your processes, enhance compliance, and provide peace of mind, knowing you’re working within the framework of the UAE’s tax regulations.
If you still feel like you need help understanding how to use the EmaraTax portal, the Federal Tax Authority has provided a webinar on the portal and its functionalities. To watch the video overview, click here.
Alternatively, you can utilise Virtuzone’s Accounting Services, VAT & Tax Consultancy Services, and/or Corporate Tax Services, which include tax registration, tax accounting, VAT returns, and more. Contact us for a free consultation.
FAQ’s
Do Free Zones Need to Register for Emaratax If They’re Exempt From Paying Tax?
Yes, free zone entities in the UAE are required to register for EmaraTax, even if they are exempt from certain taxes. This registration is necessary for compliance and to ensure proper tax administration, including corporate tax obligations that might apply despite certain exemptions. The EmaraTax platform is designed to handle all aspects of tax management and compliance, making it essential for all entities, including those operating in free zones, to register and maintain their tax records on this digital platform.
How Do I File VAT and Excise Tax Returns on EmaraTax?
Since December 5, 2022, the UAE Federal Tax Authority has mandated that all VAT and Excise Tax returns must be filed exclusively through EmaraTax. To assist in this process, the platform provides a downloadable VAT return template, which taxpayers can use to prepare their returns offline. This helps in organising and verifying all required information accurately. Once you have filled out the template, you can upload it to EmaraTax for final verification before submitting it. This system ensures that all tax returns are processed efficiently and in compliance with UAE tax regulations.
How Do I Download a Tax Return Acknowledgement From EmaraTax After Submission?
After submitting your tax return on EmaraTax, you can download the acknowledgement by navigating to the ‘Tax Returns’ section. Look for the completed submission, and you’ll find an option to download the acknowledgement. This document serves as proof of your compliance with filing requirements.
What Steps Do I Follow to Reset My Password Using the Temporary Password Provided by EmaraTax?
If you’ve received a temporary password from EmaraTax, use it to log in to your account. Upon first login with the temporary password, you will be prompted to create a new permanent password. Follow the instructions carefully to ensure your account remains secure. For more help, watch this video.
Is There a Way to Delegate Access to My EmaraTax Account to Another Person?
Yes, EmaraTax allows the delegation of access to another person. To set up delegated access or secondary users, you can follow these general steps:
- Log in to EmaraTax: Access your account using your secure login credentials.
- Navigate to User Settings: Look for an option such as ‘User Management’, ‘Profile’, or ‘Settings’.
- Add a Secondary User: There will typically be an option to ‘Add User’ or ‘Delegate Access’. Click on this to begin the process.
- Set Permissions: Specify the type of access and permissions that the secondary user will have. This might include viewing tax returns, making payments, or managing account settings.
- Confirm and Authorise: Complete the setup by confirming the details and, if required, authorising the addition with a password or additional security measure.
