To initiate the formation of a Tax Group, the appointed representative member must:
- Hold a valid Tax Registration Number (TRN) for VAT or submit a VAT registration application concurrently with the Tax Group formation request.
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.
Steps to Apply for VAT Group Registration
- Ensure Eligibility: Confirm that all prospective members meet the eligibility criteria.
- Appoint a Representative Member: The representative member must have a TRN or apply for VAT registration if not already registered.
- Submit the Application: Use the Federal Tax Authority’s online portal to apply for VAT group registration.
- Receive Confirmation: Once approved, the group will receive a consolidated TRN for VAT purposes.