Nobody should be working out VAT figures inside EmaraTax. The portal is where you type numbers you already have, so the honest first step of any filing guide is: close the books, produce the return from your system, reconcile it to the ledger, and only then log in. If you need the meaning of each box, our box-by-box guide covers it; this page is about the route through the portal.
Before you log in
- Your return figures for every box, from your accounting system, with the sales split by emirate.
- Your own list of customs declarations for the period, to check against the pre-filled box 6.
- Any corrections from earlier periods of AED 10,000 or less that you are allowed to put into this return.
- Login access for the authorised signatory, or for your registered tax agent if they file for you.
Step by step
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Log in and choose the taxable person
Sign in to EmaraTax with UAE Pass or your email and password. If your login manages more than one business, choose the taxable person you are filing for from the list. Tax agents see all their clients here.
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Open VAT › My Filings
From the dashboard open VAT and, under My Filings, click View All. Every return period appears with its status and due date. Click File against the period you are submitting.
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Accept the instructions and start
Tick the box confirming you have read the instructions and click Start. The first screens show your details and the return period; they are read-only, so if something there is wrong it is fixed through an amendment to your registration, not on the return.
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Enter the sales side, boxes 1 to 8
Type the amount, VAT and any adjustment for each emirate in boxes 1a to 1g, then boxes 3, 4 and 5. Box 2 (tourist refunds) and box 6 (customs imports) are filled by the authority. Check box 6 against your own list; if it is wrong or incomplete, correct it through box 7. Box 8 totals itself.
Long return? The portal offers an offline Excel template. Download it, fill it from your report and upload it; if the upload has errors you can download it again to see them.
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Enter the expenses side, boxes 9 to 11
Box 9 is standard-rated expenses with recoverable VAT, box 10 the recoverable side of your reverse-charge purchases and imports. Use the adjustment column for things like the annual apportionment wash-up or input tax you must reverse on supplier invoices unpaid after six months.
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Check the totals and answer the profit margin question
Boxes 12, 13 and 14 calculate themselves: total tax due, total recoverable tax and the payable or refundable difference. Below them, answer whether you used the profit margin scheme in the period (dealers in second-hand goods, antiques and collectibles). Most businesses answer no. If box 14 is a refund, you are also asked whether you want it paid out; that answer alone does not start a refund, which needs Form VAT311.
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Save as draft, then review everything
Click Save as Draft and then Next Step. The review page shows the whole return; use Expand All so you are reading every section, not just the totals. Compare each box against your report one last time. A draft is not a filing, so you can leave and come back.
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Declare and submit
The declaration shows the authorised signatory's details. Tick the box confirming the return is correct and complete, and click Submit. EmaraTax shows a reference number: copy it into your filing records and download the acknowledgement. The portal lets you edit a submitted return until the due date; after the due date, corrections follow the error-correction rules.
Submit a day or two early. If the portal is slow on the 28th, that is not a defence.
Paying the VAT
Submitting the return does not pay it. The liability appears under My Payments, and the money has to reach the FTA by the same 28th-day deadline. Every registrant has a GIBAN, a unique IBAN issued by the FTA, shown in EmaraTax; a transfer to it is matched to your account automatically.
| Method | How it works | Timing |
|---|---|---|
| Local bank transfer to your GIBAN | From any UAE bank account, quoting the GIBAN as the beneficiary IBAN | Allow at least two business days |
| International transfer to your GIBAN | For businesses paying from an account abroad | Allow several business days |
| Credit or debit card | Visa or Mastercard through the Magnati payment gateway inside EmaraTax; a card fee applies | Immediate |
| eDebit | Direct debit from online banking at participating UAE banks | Same day, usually |
Where people get stuck
- The period is not listed under My Filings. It may not be open yet (returns open after the period ends), or you are logged in under a different taxable person.
- Box 6 shows imports you do not recognise. A customs broker may have used your TRN on someone else's goods. Correct the figure in box 7 and raise it with the broker.
- The Excel upload fails. Download the uploaded file again; the portal marks the cells with errors, usually a text value in a number cell or a negative figure where one is not allowed.
- You found a mistake after submitting. Before the due date, edit the return. After it, correct errors of AED 10,000 or less in the next return; above that, file a voluntary disclosure within 20 business days.
Questions people actually ask
Can I upload my VAT return as a file?
EmaraTax offers an offline Excel template for the return: you download it, fill it in and upload it. You still review and submit inside the portal. There is no direct upload from accounting software.
Who can submit the return?
The authorised signatory registered for the business, or a registered tax agent linked to it in EmaraTax. The declaration is made in that person's name, so it should be someone who has actually reviewed the figures.
Can I change a return after I submit it?
Until the due date, yes; EmaraTax lets you edit a submitted return. After the due date, errors with a tax effect of AED 10,000 or less go into the next return, and larger ones need a voluntary disclosure within 20 business days of discovering them.
Do I file if I had no sales?
Yes. A nil return is due on the same date and the late-filing penalty applies to it the same way.
How do I get my refund if box 14 is negative?
Answering yes to the refund question on the return is not enough. After filing, submit Form VAT311 from the VAT refunds section of EmaraTax with your supporting documents and a bank letter confirming your IBAN.
Where these facts come from
Checked against the following on 8 October 2026. Rules and dates change — if you are reading this long after that date, verify before you act on it.
- Federal Tax Authority — EmaraTax portal
- Federal Tax Authority — EmaraTax FAQs and user manuals
- Federal Tax Authority — VAT returns
- Cabinet Decision No. 129 of 2025 on administrative penalties (analysis)
WisoBooks is a bookkeeping and business-management tool, not an accounting, tax or legal advisor. Nothing on this page is tax advice, and tax rules change. Confirm your own obligations with the relevant authority or a qualified advisor.
