VAT Group Registration

VAT Group Registration in UAE


As per Article (14) of Federal Decree-Law No. (8) of 2017 on Value Added Tax, two or more persons conducting businesses may apply for VAT group registration in Dubai. Such businesses will be treated as a single taxable person for VAT purposes and submit just one VAT return each period. The concept of group registration is only for tax purposes.

As per Article (14) of Federal Decree-Law No. (8) of 2017 on Value Added Tax, two or more persons conducting businesses may apply for VAT group registration in Dubai. Such businesses will be treated as a single taxable person for VAT purposes and submit just one VAT return each period. The concept of group registration is only for tax purposes.

Benefits of VAT group

  • Supply of goods and services by a member of the group to another member cannot be considered as VAT. Therefore, within group dealings do not come under VAT accounting and taxes.
  • The representative member can pay any VAT if taxable on imports of the goods by other member of the group.
  • Consolidated VAT return can be submitted as a group which will help in reducing administration cost.
  • It is very simple to add and remove a company from the VAT group. The representative of the group can be changed at any times and it is easy to terminate the group at any time.

Here at HALSCA, we provide services that include VAT group registration in UAE. We understand the need of each business depending on their industry and provide tailor made solutions. For more information regarding VAT Group Registration in UAE, inquire us now!

Only the representative member of a prospective Tax Group can apply to form a Tax Group. In order to do so, the representative member must already be in possession of a Tax Registration Number (TRN) for VAT, or submit a VAT registration application at the time of applying to form a Tax Group.

Each of the prospective members of the Tax Group must:

1. Be a legal person

2. Be resident in the UAE; and not a member of another Tax Group.

If you wish to apply to form a Tax Group as the representative member, you must either already be registered for VAT or if not already registered, you must submit an online application to register for VAT.

If a representative member has already registered for VAT, then you will have been issued with a Tax Registration Number (TRN)

Federal Tax Authority’s online portal https://eservices.tax.gov.ae/en-us/
 
     
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