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Latest News

VAT records Amendment
Page last updated:: Wednesday, February 01, 2023
Start Service
  • Type

    Registration

  • Service Category

    From Government to Business, From Government to Government, From Government to People

  • Service Channels

  • Obligation to Sign-up

    Applicable – Through the account previously created to register for VAT with the FTA.

  • Categories of Customers

    All persons registered for VAT in the UAE.

  • Relevant Publications

  • Sustainable Development Goals

  • Service Card Rating

VAT records Amendment
  • Service Description
    Use this service to amend and update your VAT registration data in case of any event or change of circumstances that requires an approval from FTA.
  • Channels and working hours
    •EmaraTax platform:
    24 hours a day, 7 days a week
     
  • Service Fees Details
    Free.
  • Estimated Time to Submit Application
    45 Minutes.
  • Estimated Time to Complete Application by the FTA
    Generally, the estimated time to complete the application by the FTA is 20 business days from the date the completed application was received by the FTA. However, in case where any additional information is needed, FTA may take additional time to process the application. The applicant needs to provide the additional information and re-submit the application. It may take the FTA a further 20 business days to respond to the updated application. If the application is not resubmitted within 60 calendar days from the date you received the notification from FTA, the application shall be auto-rejected.
  • Required Documents and Forms
    Required documents: 
    It will be necessary for you to prepare the following information in an appropriate format and include it in your online application. Below section provides the different documents required depending on the type of amendment:
    A. Name or trading name of the business. 
    A valid trade license or a business license
    Any other proof of change in name for example, copy of the article of association etc. 
    B. Composition of a partnership
    A valid trade license or a business license
    Copy of the partnership deeds or any other legal document as appropriate
    C. Address of the principal place of business. 
    Copy of the lease agreement or the purchase agreement in case of change in address
    D. Primary business activity or activities.
    A valid trade license or a business license
    E. Others 
    Any other documents required to be amended or added
    Accepted file types are PDF, JPG, Word, Excel, PNG and JPEG. The individual file size limit is 5MB.

    Required Forms: N/A
     
  • Procedures and Steps
    Step 1 - Please check the eligibility criteria, required documents, and Frequently Asked Questions.
    Step 2 - Complete and submit the online application form.
  • FAQs
    1. What is the difference between the ‘edit’ and ‘amendment’ functionality?
    When changes are made through the ‘edit’ option, they are automatically reflected on the profile and the FTA’s approval is not required.
    When changes are made through the ‘amendment’ option, they are reflected on the profile only once approved by the FTA.

    2. What changes can be submitted as part of the VAT registration amendment application?
    The following details can be updated by using the amendment functionality.
    Entity details (applicant information)
    Identification details (trade license, associated activities and owners)
    Eligibility criteria 
    Business relationships.
    Contact details
    Authorized signatory and declaration.

    3. What changes can be submitted as part of the VAT registration edit application?
    The following details can be updated by using the edit functionality.
    Banking details 
    Additional details (GCC activities, customs registration information)

    4. Are you allowed to update multiple fields and information as part of one single amendment Application? 
    Yes.

    5. Who can submit the VAT registration amendment application?
    The application can be submitted to FTA by you (VAT Registrant), your tax agent or legal representative.

    6. Can I submit multiple registration amendment application? 
    No. You cannot submit another amendment application when one Amendment Application is already under review with the FTA for the same account and tax type.

    7. Does the delay in updating the registration details or submission of the amendment application attracts any penalty from the FTA?
    Yes. Your failure to inform the FTA any change in circumstances that requires updating of the VAT registration records may result in levy of late amendment penalty of AED 5,000 in first instance and AED 10,000 subsequently. 

    8. By when should you file an application for amendment of registration in case of any change of circumstance? 
    You must submit the application for amendment of registration within 20 business days from the date of the change in circumstances that may require an update to the tax records maintained with the FTA. 

    9. Do I need to upload supporting documents as part of the registration amendment application? 
    It depends on the amendment application being submitted. For more details, please refer to the “Documents required" section in this page. Ensure that any data you type in the application is identical to the relevant supporting documents in order to avoid resubmitting your application.

    10. Can I save the application as a draft to be updated later? If yes, for how long?
    Yes, you can save the in-progress application as a draft and complete it at a later point in time. However, if you do not submit your application within 60 calendar days of initiating it, your application will be automatically cancelled. There will be reminder notifications sent to your registered email/verified mobile.

    11. What is the estimated time to complete application review by the FTA? 
    Generally, the estimated time to complete the application by the FTA is 20 business days from the date the completed application was received by the FTA. However, in case where any additional information is needed, FTA may take additional time to process the application. The applicant needs to provide the additional information and re-submit the application. It may take the FTA a further 20 business days to respond to the updated application. If the application is not resubmitted within 60 calendar days from the date you received the notification from FTA, the application shall be auto-rejected.

    12. What will happen once the application is submitted to the FTA?
    1. Processing your application:
    a) Your application will now be reviewed by the FTA. If we require more information to assist with the review, we will contact you through the email. You will need to provide the information requested in order for us to continue processing your application. 
    b) Once we have completed our review, we will either approve or, in some cases, may have to reject the application. We will notify you by email of our decision.
    c) Where we reject an application, we will provide you with the reasons for doing so. You may re-apply but only once you have resolved the matters brought to your attention. 
    2. Issuance of updated VAT registration certificate post Amendment
    a) Following approval of your Amendment application, your tax records will be updated. You can download the updated VAT registration certificate from your EmaraTax account.

    13. How to check the status of the amendment application with the FTA? 
    The application status can be viewed on the applicant’s dashboard in their EmaraTax account. The following provides a summary of the application statuses:
    Drafted: You have not completed or submitted the application form
    In Review: Your application form has been received by the FTA and is under processing
    Awaiting Information: You need to provide additional information to the FTA
    Rejected: Your application form has been rejected by the FTA
    Approved: Your application form has been approved by the FTA and tax records successfully updated
  • Terms & Conditions

    Eligibility Criteria:

    The information given below is intended to help determine your eligibility to apply for this service:

    • You have an active VAT registration number (TRN/TINXC/TINVG).
    • You have circumstantial changes related to your VAT registration to be reported to the FTA which requires approval. You need to notify the following to the FTA within 20 business days from the date of change:
    • Change in Name or trading name of the business.
    • Change in Composition of a partnership.
    • Change in Address of the principal place of business.
    • Change in Primary business activity or activities.
    • Renewal/amendment of Trade license of the business.

     

     

     

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Page last updated: : Wednesday, February 01,2023
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