Updating Legal Entity
Once a taxpayer is linked to A-Cube through onboarding, the link can change in two ways. Both are started by the taxpayer in EmaraTax and completed on the A-Cube onboarding page, so you do not need to call the API:
| Action | Starts when the taxpayer | For example |
|---|---|---|
REVERIFY | confirms the association again, to refresh its legal data. | its circumstances have changed. |
DELINK | removes A-Cube as its Accredited Service Provider. | the business closes, or the taxpayer moves to another ASP. |
The calls at the end of this page describe the same flows at API level, for when you drive them yourself.
Common steps
The EmaraTax and landing page steps follow the FTA guide UAE E-invoicing End-User Process for Onboarding, Reverify and Offboarding.
In EmaraTax
The taxpayer signs in, selects the taxable person and opens its e-invoicing section, as for onboarding.
From there, the taxpayer opens the Linkage Status with ASP tab and, in the Action column of the A-Cube row, selects Offboarding/Reverify.

EmaraTax redirects the taxpayer to the A-Cube onboarding page. The choice between reverifying and delinking happens there, not in EmaraTax.
On the A-Cube onboarding page
This time EmaraTax sends the TIN of the entity along with the authorization code, so the TIN is already known and cannot be changed. The taxpayer enters the email registered for the EmaraTax account administrator and, optionally, the mobile number, and must choose one of the two actions: Reverify or Delinking.
The rest of the flow is the same as for onboarding: the taxpayer confirms the company data registered in EmaraTax, and the page shows the progress of each step until the end. See On the A-Cube onboarding page.
Reverification (REVERIFY operation)
REVERIFY refreshes the legal data of a taxpayer that is already linked to A-Cube. On the A-Cube onboarding page, the taxpayer selects Reverify.
When the flow is complete, the Linkage Status with ASP tab in EmaraTax shows the updated status to the taxpayer.
Offboarding (DELINK operation)
DELINK removes A-Cube as the taxpayer's ASP. On the A-Cube onboarding page, the taxpayer selects Delinking.
When the flow is complete, the Linkage Status with ASP tab in EmaraTax shows A-Cube as delinked.
Updating via API
The A-Cube onboarding page runs these calls for you. If the taxpayer completed the flow there, you do not need them.
Both operations use the same calls as onboarding via API, with the same passport rules. What changes is the body of the verification call.
Reverification
Call POST /legal-entities/onboarding/verify with the REVERIFY action and the TIN sent by EmaraTax:
{
"token": "<authCode from the EmaraTax redirect>",
"tin": "1008002485",
"email": "admin@mail.com",
"action": "REVERIFY",
"reason": "CHANGE_IN_CIRCUMSTANCE"
}
reason is optional. For a reverification, the accepted values are CHANGE_IN_CIRCUMSTANCE and PERIODIC_REVERIFICATION.
Then continue with the call named in the step field of each response, always with the latest passport, until the central registry sync returns 204 No Content. Initialization loads the existing legal entity instead of creating a new one.
Offboarding
Call POST /legal-entities/onboarding/verify with the DELINK action:
{
"token": "<authCode from the EmaraTax redirect>",
"tin": "1008002485",
"email": "admin@mail.com",
"action": "DELINK",
"reason": "SWITCHING_ASP"
}
reason is optional. For an offboarding, the accepted values are CLOSED_BUSINESS and SWITCHING_ASP.
Then continue with the call named in the step field of each response, always with the latest passport, until the central registry sync returns 204 No Content.
Errors and retries
Errors are handled as for onboarding: see Errors and retries.