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Registration
VAT group registration in the UAE
Grouping turns several companies into one taxable person with one TRN and one return. It removes VAT from transactions between them, and it makes all of them answerable for the whole group's tax.
- Result
- One TRN
- Intra-group supplies
- Out of scope
- Liability
- Joint and several
One return covering every member.
No VAT between members, no invoices to reconcile.
Every member answers for the group's tax.
How it runs
- We test the control relationshipCommon control has to be real and documented, not merely a shared shareholder name on two licences.
- The commercial case is checkedHigh-volume intra-group billing is the case that pays. Two companies that barely transact gain administration, not savings.
- Partial exemption is modelled firstIf one member makes exempt supplies, grouping can restrict recovery across the whole group. Better to know before, not after.
- The application goes inWith a representative member nominated, and the members' existing registrations dealt with.
What we ask you for
- Licences and ownership structure for every proposed member
- Existing TRNs, if any member is already registered
- A picture of intra-group transaction volume
What we see go wrong
- Grouping a company that makes exempt supplies into a fully taxable group, and restricting recovery for everyone.
- Treating joint liability as a formality. One member's unpaid tax is every member's problem.
- Assuming a free zone entity can always be grouped with a mainland one. The establishment tests still have to be met.
Questions we get asked
What is a UAE VAT group?
Two or more legal persons under common control, registered as a single taxable person with one TRN. They file one return, and supplies between members fall outside the scope of VAT.
Is a VAT group always beneficial?
No. It helps most where members bill each other heavily. Where one member makes exempt supplies, grouping can drag the whole group into partial exemption and cut recovery.
Who is responsible for a VAT group's tax?
All members, jointly and severally. The representative member files, but liability reaches every company in the group.
General information about UAE VAT, current at 10 August 2026. It is not tax advice and does not create a client relationship — see our disclaimer. Confirm your own position with the FTA, or with us, before acting.
Send the return. We will tell you where it stands.
No charge for the first look. If nothing needs doing we will say so, and if something does you will know what it costs before you decide.