The list of refunds for VAT and Excise Tax are organized in EmaraTax by date, with the most recent one on top. You can view the list of transactions including payments under the "transaction history" section of the "My payments" dashboard. As this list is already sorted by date, you can filter the list based on your required date range.

The FTA has published several user manuals covering many topics. Please click on the links for VAT user manuals and Excise Tax user manuals and search for the user manual that you need.

If you are an existing user and are facing this issue, please contact our Call Center at 80082923 or email us at info@tax.gov.ae and provide screenshots of the issue you are facing along with your GIBAN.
 
If you are a new user and have just registered with the FTA, it will take a couple of hours for your GIBAN to be activated by the Central bank of the UAE. Once this is done, you should be able to create a payment reference number in EmaraTax and complete your GIBAN payment.

The "service charge" levied by MagnatiPay would be 0.68% of the transaction value plus VAT.

As some of your registration information may have become outdated (e.g. trade license, business activities), you will have to complete your "first amendment" application in EmaraTax by following the below steps:
 
1) Login to EmaraTax and navigate to your Taxable Person tile
2) Click on the "Actions" button on your VAT or Excise Tax tile to amend your registration application.
 
Once your first amendment application is approved by the FTA, an "Edit" option will be enabled in your “Actions”. Click on "Edit" and follow the steps where you will find the option to link your customs registration number with your TRN. 

EmaraTax checks for duplicate Emirates IDs for all registrants. As such, the Emirates ID that you have provided in your registration application may have already been part of another registration application for a different Taxable Person account and that's why you received the pop-up message. Nevertheless, this pop-up message will not prevent you from proceeding with completing and submitting your registration application.

If you are in a net refundable position, you can apply for a refund by clicking on “VAT” in your dashboard and choosing VAT311.

If you applied for a refund, you will be able to view your application by clicking on VAT/Excise Tax 311 from your dashboard.

Yes, you can complete your VAT 311 refund application requesting refunds in relation to one or more tax periods where you were in a refundable position.

The link between your UAE Pass and EmaraTax accounts is your email address. A step-by-step infographic on how to login to your EmaraTax account using UAE Pass is available here. For detailed information on how to login to EmaraTax using UAE Pass, please refer to the detailed guide.

Article 3 of Ministerial Decision No. 26 of 2023 on "the Criteria and Conditions for Electronic Commerce for the Purposes of Keeping Records of the Supplies Made", as clarified by the FTA in Public Clarification VATP033, sets out the criteria and conditions for the supplies of goods or services to be considered as being supplied through an Electronic Commerce Medium. The criteria and conditions are as follows: 

1) The Goods and Services are listed or advertised on an Electronic Commerce Medium;
2) The Goods and Services are ordered through the Electronic Commerce Medium, regardless of whether the payment is made online or not;
3) In the case of a supply of Goods, the Goods are delivered to a location specified by the customer whereby this location is not owned by the supplier nor operated by that supplier.
4) In the case of a supply of Services, the Services are provided, or the right to receive the Services is granted to the customer with minimal or no human intervention. 

Qualifying registrants who submit VAT Returns under the e-commerce reporting will see a pop-up window to allow reporting against the Emirate in which the e-commerce supplies are received. The pop-up screen will include boxes for reporting standard rated e-commerce supplies and boxes for other standard rated supplies for each Emirate. 

When you access your EmaraTax account to submit your VAT return for the first tax period on or after 1 July 2023, you will be prompted with the e-commerce declaration questionnaire. Based on your response to the questions, you will be considered as either a "Qualifying Registrant" for e-commerce purposes or not. 

For supplies of goods considered as being supplied through an Electronic Commerce Medium, you should report the supplies based on the Emirate in which the goods are delivered. This is determined with reference to the delivery location specified by your customer whereby this location is not owned by you as the supplier nor operated by you. 

For supplies of services considered as being supplied through an Electronic Commerce Medium, you should report the supplies based on the Emirate in which the services are received. This is determined in accordance with relevant factors including  the residential address of your consumer or the establishment most closely connected to the service for your business customer.

No. You are only required to report your standard rated e-commerce supplies under Box 1 of your VAT return. 

Yes. Even if you are deregistering for VAT but at the time of submitting your final VAT return you notify the FTA of being a "Qualifying Registrant", you will still have to report your e-commerce supplies by Emirate in Box 1 of your Final VAT return. 

Yes. Notifying the FTA of your "Qualifying Registrant" status for e-commerce purposes and having your e-commerce reporting period is set to either 18 months or 2 years doesn’t mean that you have to remain registered for VAT for the full 18 months / 2 years period. You will still be able to deregister and file your final VAT return if you wish to do so. 

You will be able to see your current status for e-commerce purposes at the top of your VAT return screen.

No. You may change your "Qualifying Registrant" status by way of submitting a Voluntary Disclosure.

Your Voluntary Disclosure under e-commerce reporting will provide a pop-up window to allow you to amend your e-commerce supplies and other standard rated supplies by Emirate which were originally reported in your VAT return for the tax period for which you are submitting your Voluntary Disclosure.