VAT Group Amendment

VAT Group Amendment 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 tax registration as a tax group. Such businesses will be treated as a single taxable person for VAT purposes and submit just one VAT return each period. Where any circumstance arise that will impact your tax records kept by the FTA, as provided during your registration, you must inform the FTA by updating your records within the prescribed time in the FTA's online portal. Our professional staffs at HALSCA provide expert guidance in VAT group amendment in UAE.

Only the representative member of a registered Tax group can apply for VAT Group Amendment in UAE for the Tax group. This can only be done once a Tax group application has been approved by the FTA.

The representative member must login into the e-Services account where the website facilitates making the following amendments to your Tax group registration:

  1. Addition of a new member to the Tax group
  2. Removal of an existing member from the Tax group
  3. Amendment of the Tax group details

As the representative member, when you attempt to add new member(s) to the Tax group, please ensure that each of them must:

  1. Be a legal person
  2. Be resident in the UAE
  3. Not a member of another Tax group

Federal Tax Authority’s online portal

For more information, please contact UAE Federal Tax Authority  Click Here