To make the process for businesses and individuals more straightforward, the VAT Law included group registration for tax returns. According to the Value-Added Tax Law of 2017, a Tax Group is defined as two or more individuals who are registered with the Federal Tax Authority (FTA) for tax purposes as a single taxable person. This statute allows two or more businesses to register as a single entity for the purpose of filing VAT payments or returns.
Companies Applying for VAT group registration in UAE must first choose one of them to serve as the representative member. Using the online tax group form, the chosen representative member can then submit an application to the authority to register the tax group. The application form must be accompanied by several documents, depending on the members’ legal status and profile, including the group structure, trade licences, incorporation documents, financial statements, and documents proving each member’s right to sign on behalf of the group.