How to File a VAT Return in UAE: EmaraTax VAT 201 Guide

Now that the terminologies are clear, filing for a VAT return is simple using the EmaraTax portal. These are practical steps being pushed by the government – from logging in to confirming payment, they hope that this would make the process less painful for businesses to report.

Step 1: Log into EmaraTax account using UAE Pass or email credentials.

• Select the applicable Taxable Person Details.
• Business in the same tax group may file as one using their Taxable person details and must be settled by the representative handling their VAT registration.
• Similarly, a business may appoint a tax agent in their EmaraTax portal. A tax agent approval number is required to legally represent a taxpayer before the FTA and submit filings and requests on the business’s behalf

Step 2: Go to VAT → VAT 201 Return Form.

Step 3: Verify the VAT period and generate the VAT return reference period number

Step 4: Enter sales + Output VAT details

Step 5: Enter purchases + Input VAT details.

Step 6: Upload supporting documents when requested.

Profit Margin Scheme

You will be required to select “Yes” in the check box if you used and applied provisions for applicable Profit Margin Scheme goods during this period.

Step 7: Review auto-calculated payable tax /refund amount.

This is a crucial step, as most filings encounter an error at this process. Review carefully, and it is best practice to ask someone else in your team to take a third look to be sure.

Step 8: Submit the return and submit your details as the authorized signatory.

Step 9: Proceed to payment via:

• GIBAN transfer Make sure to generate a unique payment reference number and save this for manual transfer using GIBAN.
• EmaraTax is integrated to other UAE banks and financial institutions Your GIBAN reference number is required to validate payment. If the details you provide at the time of payment are incorrect, your payment will be rejected.
• Use MagnatiPay to make online payments eDirham has been transitioned to MagnatiPay as the new payment gateway. Payment is made flexible using any Visa or Mastercard debit or credit card. For remaining eDirham balances, you can contact your issuing bank.

Step 10: Save confirmation + acknowledgment.

Congratulations! You just finished filing your VAT returns!

For e-commerce supplies, you can refer to the following guide for details in this infographic: Emirates’ VAT return period reporting in Relation to e-Commerce supplies.