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In UAE VAT Registration, two or more persons conducting businesses may apply for Tax Registration as a tax Group. A tax group is a group of two or more persons registered with the FTA as a single taxable person subject to fulfilment of conditions under UAE VAT Law. This group registration is only for the purpose of tax.
To be eligible for applying for VAT Group registration, all of the following conditions need to be fulfilled.
Each person shall have a place of establishment or fixed establishment in the State:
This implies that each person should have either of the below-mentioned establishments in UAE :
The relevant persons shall be Related Parties:
Here related parties refer to two or more persons who are not separated on the economic, financial or regulatory level, where one can control others either by Law, or through the acquisition of shares or voting rights.
One or more persons conducting business in a partnership shall control the others:
This implies that one or more person who are related, controls the other business. For example, officers or directors of one another's businesses, partners in each other's business etc.
As illustrated above, Mr Abdul is a Director in Rose Trading Ltd and a Partner in A-One Trading Ltd. Mr Rizwan, is a Director of A-One Trading Ltd. Also, Mr. Rizwan is a Partner in Rose Trading Ltd. Therefore, Mr Abdul and Mr. Rizwan will be treated as related parties and will be eligible to apply for VAT Group Registration provided the conditions are fulfilled.
The following are the benefits of VAT Group Registration for the business