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:
- Be a legal person
- 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)