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UAE Federal tax authority is going to launch “Emara Tax” platform as a new experience of modern tax administration ecosystem. Our team has analysed and summarised key changes that Emara Tax going to bring for all of us, please refer below link for our blog on this

The UAE Federal Tax Authority (“FTA”) to launch a New Integrated Platform, ‘EmaraTax’

FTA announced in a press release on 11th Oct 2022, that later this year FTA will launch a new integrated platform Emara Tax (ET) to digitalize tax administration in full recognition of the UAE’s national digital agenda

Click here for the press release

FTA conducted an awareness session to highlight the procedures and features of the new system

Following are the key changes that ET will bring for VAT Registered Taxable Person

• a)
• VAT Registration & Deregistration Application

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• For new registration adding bank detail will be optional, can be added after the registration also. ET will be integrated with Central Bank, that will help to validate the bank details (IBAN) on real time basis

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• ET will add new feature “Convert to TRN” which will improve registration & deregistration process for taxable person

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• applied for exception from registration and started making standard rated supplies

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• Member removed from Tax Group and to be deregistered afterwards
  As per the current system one needs to submit deregistration and registration application separately but with “convert to TRN” feature it will be only one application.

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• ET will add a new feature “TINVG “that will help taxable person, who accidentally selected to be part of a tax group instead of getting registered separately. As per the current system, new application needs to be submitted from the start but with new feature It can be done through TINVG without starting the new application.

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• ET will add “Edit” option feature to make changes in Bank details, Custom code etc, that doesn’t require FTA approvals but linked with TRN.

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• ET will make changes for amendment in VAT application. It will allow to add sole establishment, branches or any other changes at the same time and on approval it will change TRN certificate accordingly.

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• ET will be integrated with Planet Tax, therefore if a taxable person deregistered from VAT, it will automatically deregister from Planet Tax also with any separate application.

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• ET will have “VAT Re-registration/ Re-activation” feature, that will help when a taxable person deregistered for not having enough supplies and afterwards started having supplies. It will allow to reactivate old TRN without submitting new registration application.

• b)
• VAT Return & VAT Refund

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• ET will allow online and offline VAT return submission options

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• ET will allow to download VAT return template and upload the same, which will automatically fill the details

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• ET will allow to view details for Box 2 (Tax refund allowed to tourist), that will include Invoice No., Invoice Date, Taxable amount, VAT amount.

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• ET will allow “Review & Declaration” tab for the return before final submission.

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• ET will make following changes in VAT refund application

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• VAT refund application can be submitted for each return separately but in the same application

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• Transaction details for each VAT return can be added separately in the same VAT refund application

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• VAT return transactions can be added directly on the portal for each transaction

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• VAT refund amount for each return can be selected separately

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• VAT refund can be applied for extra/advance payment made to FTA

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• Bank details (IBAN) can be edited at the time of VAT refund application also.

• c)
• VAT/Penalties Payment

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• ET will allow to select VAT return period, different VAT related penalties in full or part of it.

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• In ET, reference number (6digit) will be generated for each payable amount selected by taxable person, same needs to be provided for GIBAN or Exchange house for making the payment.

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• Reference Number needs to be provided without any variation i.e without additional/less digit for GIBAN or Exchange house payment options.

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• At the time of payment amount against a reference number should match, change in amount will result in transaction failure

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• For any changes in amount initial reference number shall be deleted first and new reference number should be generated

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• ET will allow to pay advance tax for upcoming VAT return (not beyond that), that will not be set off against any pending penalties or VAT payment. After the submission of VAT return if some balance is left than it can be adjusted with pending penalties or VAT payment

• c)
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• ET will have Overdue & Outstanding VAT /Penalties amount payable display, same can be expanded for transaction history for details list of overdue & outstanding VAT/penalties payable amount.

• d)
• New additions/features

• d)
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• ET will add “Require Action” tab that will provide notification about return submission, query raised by FTA, pending payment or overdue amounts, along with due dates.

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• ET will add “My Correspondence” tab which will have following details

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• Correspondences, that will show all the communication/emails/information sent to taxable person by FTA

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• Certificates issued by FTA

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• NOC Requests

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• Inquiry History/Complaint History

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• My Audit

• d)
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• ET will add “Most used services” tab that will provide most recent/ most used features/services on ET