Navigating the FTA Portal for Tax Filings & Payments

Navigating the FTA Portal: A Complete Guide to EmaraTax for Filings & Payments

For any business operating in the UAE, the Federal Tax Authority’s (FTA) online portal is the central nervous system of tax compliance. Known as EmaraTax, this digital platform is the exclusive gateway for managing every aspect of a company’s tax obligations, from registration and filing returns to making payments and communicating with the authority. While the portal is designed to be user-friendly, its comprehensive nature and the critical importance of the tasks performed within it can make it feel intimidating for new users and even seasoned professionals.

A simple mistake in navigating the portal—a missed deadline due to a misunderstanding of the dashboard, an incorrect figure entered in a tax return, or a failed payment—can lead to significant financial penalties and compliance issues. Therefore, mastering the EmaraTax portal is not merely an administrative skill; it is a fundamental component of effective risk management for your business. This guide provides a detailed, step-by-step walkthrough of the EmaraTax platform, designed to empower your finance team to manage your VAT and Corporate Tax obligations with confidence, accuracy, and efficiency.

Part 1: Getting Started – Account Creation and Registration

Before you can manage your taxes, you must establish your presence on the portal. This is a one-time process but requires careful attention to detail.

Step 1: Creating Your EmaraTax Account

The first step is to create a user account for your business. This account will be linked to your company’s official details.

1. Visit the FTA Website: Navigate to the official FTA website and locate the “EmaraTax” login portal.
2. Sign Up: Select the option to sign up for a new account. You will need a valid email address and mobile number for verification purposes.
3. Set Your Password: Create a strong, secure password for your account.
4. Verify Your Email: You will receive a verification link to the registered email address. Click on it to activate your account.

Step 2: Tax Registration (VAT and Corporate Tax)

Once your user account is active, you must register your business for the specific tax types it is liable for. This is a more detailed process that requires official business documentation.

• Log in to EmaraTax: Access your newly created account.
• Select the Tax Type: You will see options to register for different taxes (e.g., VAT, Corporate Tax). Select the relevant one. A business may need to complete separate registration applications for each.
• Complete the Application Form: The online application form is extensive and typically requires the following information:
  • Business Details: Legal name, trade license number, business activity details.
  • Contact Information: Registered address, P.O. Box, key contact person.
  • Financial Information: Revenue details (to determine if you meet the registration threshold), bank account details (for refunds).
  • Required Documents: You will need to upload scanned copies of key documents, such as your trade license, certificate of incorporation, passport/Emirates ID of the owner/manager, and proof of authorization for the signatory.
• Submit and Wait for Approval: After submitting the application, the FTA will review it. This can take several days or weeks. If your application is approved, you will be issued a Tax Registration Number (TRN) for that specific tax type. The TRN is your unique identifier for all future correspondence and filings.

The accuracy of information provided during VAT registration and Corporate Tax registration is paramount. Inconsistencies with your official documents can lead to rejection and significant delays.

Part 2: The EmaraTax Dashboard – Your Compliance Command Center

Once you log in with your TRN, the EmaraTax dashboard is the first thing you see. It’s designed to give you an at-a-glance view of your company’s tax position.

Key Sections of the Dashboard:

• My Taxable Persons: This section lists all the businesses (or ‘taxable persons’) you manage under your login. For most, this will be a single company.
• Due Dates: A critical section that displays upcoming deadlines for tax return filings and payments. This should be checked regularly.
• Account Balance: This shows your current financial position with the FTA. It will display any outstanding tax payable, available credits, or penalties due.
• My Filings: A history of all submitted tax returns, showing their status (e.g., Filed, In Progress, Paid).
• My Payments: A log of all payments made to the FTA.
• Communications: Any official notifications, clarifications, or messages from the FTA will appear here.

Part 3: Step-by-Step Guide to Filing Your VAT Return

Filing the VAT return is a periodic task (usually quarterly) that requires summarizing your business transactions for the period. The data for this filing should come directly from your meticulously maintained accounting and bookkeeping records.

Step 1: Accessing the VAT Return Form

1. Log in to your EmaraTax account.
2. From the dashboard, navigate to the “VAT” section.
3. Select “File VAT Return” for the relevant tax period. The portal will show which period is currently open for filing.

Step 2: Completing the VAT Return (The 7 Boxes)

The UAE VAT return form is broken down into sections, primarily focusing on your sales (output tax) and purchases (input tax).

• Box 1: Standard Rated Supplies: Enter the total value of sales (excluding VAT) and the calculated output VAT for goods and services sold at the 5% rate in each Emirate.
• Box 2: Tax Refunds for Tourists: For retailers participating in the tourist refund scheme.
• Box 3: Supplies Subject to Reverse Charge Mechanism: Enter the value of imported services or goods where you need to account for VAT under the RCM.
• Box 4: Zero-Rated Supplies: Report the total value of sales that are zero-rated (e.g., exports, international transport).
• Box 5: Exempt Supplies: Report the total value of supplies that are exempt from VAT (e.g., certain financial services).
• Box 6: Goods Imported into the UAE: Details of goods imported, which are often automatically populated based on customs data.
• Box 7: Adjustments and Corrections: To correct errors from previous returns.

Step 3: Declaring Recoverable Input Tax

After declaring your output tax, you must declare the input tax you are eligible to recover.

• Box 9: Standard Rated Expenses: Enter the total value of purchases (excluding VAT) and the recoverable input VAT paid on business expenses. This is the most common box for recovery.
• Box 10: Supplies Subject to Reverse Charge: The input tax you can recover corresponding to the amount declared in Box 3.

Step 4: Calculating Net VAT Due

The portal automatically calculates the net position:

Net VAT Payable / (Refundable) = Total Output Tax (from Boxes 1-8) – Total Recoverable Input Tax (from Boxes 9-10)

You must carefully review this final figure before submitting.

Step 5: Submitting the Return

Once you have double-checked all figures, you will need to check the declaration box, confirming the information is true and accurate. After submission, you cannot edit the return; any corrections must be made in a subsequent filing.

Part 4: Filing Your Corporate Tax Return

The Corporate Tax return is an annual filing. While the form on the portal is the final step, its preparation involves a detailed process of calculating your Taxable Income, which is a complex task requiring expert UAE Corporate Tax knowledge.

Key Stages of Corporate Tax Filing on EmaraTax:

1. Access the CT Return: Similar to VAT, you will navigate to the Corporate Tax section of the portal and select the option to file for the relevant financial year.
2. Input General Information: The form will require you to confirm basic details about your business, your accounting standards (e.g., IFRS), and your functional currency.
3. Report Financials: You will be required to input key figures from your audited financial statements, such as revenue, cost of sales, and net profit.
4. Declare Tax Adjustments: This is the most complex section. You must declare all adjustments made to your accounting profit to arrive at Taxable Income. This includes:
   • Adding back non-deductible expenses (e.g., client entertainment, penalties).
   • Claiming specific reliefs (e.g., Small Business Relief).
   • Making transfer pricing adjustments.
5. Calculate Tax Liability: The portal will apply the relevant tax rates (0% and 9%) to your calculated Taxable Income to determine your final tax liability.
6. Upload Supporting Documents: You will be required to upload your audited financial statements. Depending on your business, you may also need to upload your Transfer Pricing Master File, Local File, and Disclosure Form.
7. Submit and Proceed to Payment: After a final review and declaration, you submit the return.

Part 5: Making Payments to the FTA

After filing a return that results in a tax liability, you must make the payment before the due date to avoid penalties.

Payment Methods on EmaraTax:

1. Debit and Credit Cards: You can pay directly on the portal using a debit or credit card. This is a quick and straightforward method.
2. GIBAN (Generated International Bank Account Number): You can generate a unique GIBAN from the EmaraTax portal for your tax liability. You then use this GIBAN to make a transfer from your UAE-based corporate bank account. This is the preferred method for larger payments. Ensure you initiate the transfer well ahead of the deadline to account for bank processing times.