As some of your registration information may have become outdated (e.g. trade license, business activities), you will have to complete your "first amendment" application in EmaraTax by following the below steps: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. 

If you forget your Login Username (email ID) or you are no longer able to access your registered email, you need to make a new sign-up using a new email, and you can move your registered TRNs from your old Account by applying for (Link TRN to new email address) service on your new Dashboard from other services tab.

You can use the VAT edit option, to edit and update your VAT registration data in case of any event or change of circumstances that does not require approval from FTA and the changes will be reflected immediately in their VAT registration post submission of the edit application like To edit your VAT Registration, click ‘Actions’ in the "Value Added Tax" title. 
Select ‘Edit’ to start editing your VAT registration.

If you forget your Login Username (email ID) or you are no longer able to access your registered email, you need to make a new sign-up using a new email, and you can move your registered TRNs from your old Account by applying for (Link TRN to new email address) service on your new Dashboard from other services tab.

Option One: Update your customs registration number on your registration profile with the Federal Tax Authority (FTA) by logging onto the FTA’s e-Services portal. Multiple customs registration numbers can be provided by selecting Edit option and adding the details. 
Option Two:
 • Provide the customs department office with your TRN.
 • The customs department officer can verify the TRN by logging onto the e-Services portal or by visiting the FTA website (https://tax.gov.ae/) and by using the feature of TRN verification.
 • Once the customs department office verifies the TRN ownership, the customs department can update your TRN on the customs department system.

Please check the user guide to link the tax registration number to the new email through the link below:
https://tax.gov.ae/DownloadOpenTextFile?fileUrl=en/VAT_General_Procedures/Link_TRN_to_new_email/Link_TRN_to_New_Email_Address_EN.pdf

Registering as a natural person and registering as a legal person are different processes with different requirements and responsibilities. Also, the user profile is linked to all tax accounts, including corporate tax, value-added tax and excise tax, and therefore the registered person must apply to deregister the old TRN, once the existing TRN is deregistered, you can then apply for registration with the appropriate legal entity.  If meets certain conditions, you can also wait for the system to activate the feature of changing the legal type.

some details in the TRC application including the "financial year, country, basis of the request (Natural/Legal), TRN details) can not be amended if the status is Return. However, once changed to payment pending , it means that the application is approved by the FTA at this point so, no further changes can be done. 

When the representative member of the Tax Group added a prospective member who is already registered with the FTA on a stand-alone basis, the status of the TRN of the prospective member will be changed from “Approved” to “Suspended” upon approval of the Tax Group Registration Amendment Form.

Depends if amendment it will take 20 working days 

It is the Taxpayer's responsibility to ensure that their registered CNR is mentioned under their TRN, otherwise they should amend the data by submitting a VAT Amendment Application.

Yes, the Final VAT Return would have to be filed.

To view the status of your VAT registration application, click on the Dashboard tab and look next to Status:
Drafted: means the registration form has not been completed or submitted by the applicant.
Pending: means the registration form has been received by us and is under processing or that we are awaiting further information from you.
Resubmit: in case it is resubmitted this means that there are some documents that should be changed or adjusted, kindly check your registered email address in order to check the comments provided by FTA Registration and make the needed changes to proceed with your application.
Issued: means we have provided to you a Tax Identification Number (TIN) for either your application for registration for a Tax group or confirmation of your exception from VAT. The TIN for your application for registration for a Tax group will be suffixed with the letters ‘VG’. The TIN for confirmation of exception from VAT will be suffixed with the letters ‘XC’;
Suspended: means your registration form for VAT has been suspended and that your registration for a Tax group has been approved by us and you have received a TRN;
Rejected: means the registration form has been rejected by us;
Approved: means the registration form has been approved by us and that you are successfully registered for VAT.

Branches are considered registered apart of their main entity's TRN, hence a VAT Amendment Request may be placed in order to upload the branches trade licenses, if desired. 

Yes

Only if they are branches, or a Sole Establishment Trade License owned by the same owner.

Tax Identification Number, however this differs from a Tax Registered Number (TRN), which means that you are not registered for VAT. Please refer to the VAT Guide available under FTA's website.

If the Member is Suspended, and under a Tax Group, then they should always utilize their Tax Group's TRN.

If you experience a general technical issue while accessing EmaraTax or using FTA services, please follow the steps below:

1.Clear your browser cookies and cache, or try accessing the system using a different browser or another device.

2.Attempt to log in again and ensure that you are using the correct username.

3.If the issue persists, try using a different internet network and make sure that JavaScript is enabled in your browser settings.

4.If the technical issue continues after completing the above steps, please send an email to info@tax.gov.ae with:
A clear screenshot of the full maximized screen showing the issue
Any error messages displayed
The date and time shown on your device
The registered email address
A brief description of the issue

5.Please ensure that your email includes the following details:
Your full name and contact number
Request reference number or Tax Registration Number (TRN)

To link your Tax Registration Number (TRN) to a new email address, please follow these steps:
1. Log in to EmaraTax or create a new account.
2. Click on “Other Services”.
3. Select “View All” under “Link TRN to New Email Address”.
4. Click “New Request” and complete the required details.