EmaraTax (central registry)

EmaraTax is the Federal Tax Authority's digital tax platform, and the entry point of the UAE e-invoicing program. It is where a UAE taxpayer authenticates, where the verified company identity is held (TIN and, when available, VAT TRN), and where the taxpayer declares which Accredited Service Provider (ASP) is allowed to exchange electronic invoices on its behalf.

EmaraTax is one piece of the wider UAE e-invoicing program. For the program itself — who runs it, the 5-corner model, and A-Cube's role as Corner 2 — see Emirates mandate.

Why integration depends on EmaraTax

A taxpayer cannot be brought into A-Cube from the API alone, because A-Cube is not the party that decides the relationship. Three things only exist in EmaraTax:

1. The list of accredited providers. The taxpayer picks its ASP from the list published in EmaraTax. A-Cube appears there as an accredited provider.
2. The authoritative company identity. EmaraTax holds the verified data. A-Cube receives it during onboarding and presents it as read-only: neither you nor the taxpayer can edit it on the way in.
3. The record of the link. The outcome of every onboarding action is written back to the government central registry, and the taxpayer sees the resulting status in EmaraTax.

This is the whole reason the A-Cube API has no plain "create legal entity" endpoint. A legal entity is the local counterpart of an EmaraTax record, so it can only come into existence through an onboarding flow that starts there.

For questions on the program itself rather than on the A-Cube API, the FTA directs e-invoicing inquiries to e-invoicingsupport@tax.gov.ae.

What a taxpayer can do in EmaraTax

Each action a taxpayer performs in EmaraTax maps to one action in the A-Cube API:

In EmaraTax	In A-Cube	Meaning
Onboarding	LINK	The taxpayer appoints A-Cube as its ASP.
Reverification	REVERIFY	The taxpayer confirms the association again, so its legal data is refreshed.
Offboarding	DELINK	The taxpayer removes A-Cube as its ASP.

In all three cases the taxpayer starts in EmaraTax and is then handed over to A-Cube, which carries out the technical work and reports the result back. Your integration handles the middle part; it never initiates the action.