VAT
Register related companies as a single VAT group, file one return and remove VAT on intra-group transactions.
Two or more UAE-resident legal persons that are related parties and under common control can apply to be treated as one taxable person for VAT. A tax group files a single return and supplies between members are generally outside the scope of VAT. We test eligibility, model the impact and handle registration and ongoing amendments.
Less admin
One return instead of several, with one filing calendar.
Simpler intercompany billing
No VAT on most supplies between group members.
Better cash flow
Avoid paying VAT on internal charges and waiting to recover it.
Informed decision
We show the downsides too, such as joint liability, before you apply.
In-depth guide
01How a tax group works
Once approved, the group is treated as a single taxable person with one TRN. Sales to outside customers and purchases from outside suppliers are reported together in one return.
Most supplies between members are disregarded for VAT, which removes the need to charge and recover VAT internally.
02Testing control and eligibility
Control can come from ownership, voting power or the ability to direct another entity. Proving it requires shareholding charts, constitutional documents and sometimes agreements between partners.
We assemble that evidence and check each proposed member against the residence rules before the application goes in.
03Keeping the group up to date
Acquisitions, disposals and restructurings change who should be in the group. Changes must be notified to the FTA within set time limits.
We monitor your structure and file amendments promptly, so the group always matches reality.
- 1
Structure review
We map your entities, ownership and existing TRNs.
- 2
Impact model
We compare grouped and separate registration for cost and risk.
- 3
Application
We prepare evidence and submit the tax group request.
- 4
Ongoing support
We file group returns and manage member changes.
Legal persons with a place of establishment or fixed establishment in the UAE that are related parties, where one or more of them control the others through ownership, voting rights or similar means.
VAT
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