How to Amend VAT Records on the EmaraTax Portal | FTA UAE Guide

Amendments of the VAT Records on EmaraTax Portal 

Businesses operating in the UAE must maintain accurate VAT records to comply with the Federal Tax Authority's regulations. The EmaraTax portal allows users to amend their VAT records as needed, ensuring that all submitted information reflects the current status of their transactions. To initiate an amendment, users must log into their EmaraTax Portal account and navigate to the relevant section where they can edit previous submissions.

Importance of Updating VAT Records on EmaraTax Portal

In the normal course of business, registered entities in the UAE must ensure that their VAT records remain accurate and up to date. As per the regulations set by the Federal Tax Authority (FTA), businesses are required to notify the FTA within 20 working days of any changes to the information previously registered.

These changes may include:

• Business Name: If a company undergoes a rebranding or official name change, this must be updated in the VAT records.

• Business Address: Any relocation of business premises, whether within the same emirate or to a different location, must be reflected in the records.

• Email Address: If the primary email address registered with the FTA changes, it must be updated to ensure seamless communication.

• Commercial License Details: If the business activity listed on the commercial license is modified, added, or removed, the records should be updated accordingly.

• Legal Form: Any changes in the legal structure of the business, such as a transition from a sole proprietorship to an LLC, must be reported.

• Partnership Agreement (for Joint Ventures): Amendments to the partnership structure, ownership details, or joint venture agreements must be updated.

• Articles of Association: Any modifications to the company’s Articles of Association, which define its governance and operational structure, should be reflected in the VAT records.

• Changes in Business Nature: If the company expands or shifts its business activities, this must be recorded in the EmaraTax portal.

• New Business Locations: If a business starts operating from a new address or additional locations, the updated details must be provided to the FTA.

Failing to amend VAT records within the stipulated 20 working days may lead to penalties, compliance issues, or disruptions in tax filings. Therefore, timely updates via the EmaraTax Portal ensure compliance with UAE tax regulations and prevent any potential fines from the FTA.