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Tax Group Registration
Page last updated:: Thursday, February 22, 2024
Start Service
  • Type

    Registration

  • Service Category

    From Government to Business, From Government to People

  • Service Channels

  • Obligation to Sign-up

    Applicable

  • Categories of Customers

    All legal persons entitled to register as a Tax group with the FTA

  • Relevant Publications

  • Sustainable Development Goals

  • Service Card Rating

Tax Group Registration
  • Service Description
    Through this service, the FTA registers a group of persons as one taxable person
  • Channels and working hours
    • EmaraTax platform:
    24 hours a day, 7 days a week
    • Federal tax Authority  Mobile Application
  • Service Fees Details
    Free
  • Estimated Time to Submit Application
    45 Minutes
  • Estimated Time to Complete Application by the FTA
    20 business days from the date the completed application was received
  • Required Documents and Forms
    It will be necessary for you to prepare the following information in an appropriate format and include it in your online application:
    Valid Trade License / Business License for each of the members.
    Passport / Emirates ID of the authorized signatory.
    Proof of authorization for the authorized signatory.
    Monthly turnover declaration for the specified periods that is signed and stamped by the authorized signatory on the entity’s printed letterhead, and supporting financial documents such as: invoices, purchase orders, title deeds, and lease agreements.
    Group structure showing the representative member and the group members (stamped and signed by the authorized signatory).
    Stamped and signed no objection letters from each of the members to authorize the representative member to represent the group.
    A copy of the legislation that establishes the entity in case the registration request was in relation to a federal / local government entity. Depending on the basis on which you are registering, other relevant documents may include: 
    For taxable supplies (applicable for all legal types except Federal and Emirate Government)
    Audit report audited or non-audited financial statement.
    Self-prepared calculation sheet which may include details to calculate the taxable/zero-rated supplies based on financial records 
    Revenue forecast with evidence (e.g., Local Purchase Order or Contract) 
    Monthly turnover declaration for the specified periods that is signed and stamped by the authorized signatory on the entity’s printed letterhead 
    Supporting financial documents (e.g., invoices/LPOs/contracts/title deed/tenancy contracts) 
    For taxable expenses (applicable for all legal types except Federal and Emirate Government)
    Audit report, audited or non-audited financial statement 
    Expense budget report 
    Articles of Association/Partnership Agreement (if applicable)
    Certificate of Incorporation (if applicable for Legal Person)
    Documents which show ownership information of the business 
    Customs details (if applicable)
    Club, charity or association registration documents and supporting evidence (applicable if you selected “Legal person – Club, Charity or Association”) 
    A copy of the Decree (applicable if you selected “Legal person – Federal UAE Government Entity” or “Legal person – Emirate UAE Government Entity”)
    Other relevant documents such as documents providing information about your organization, including its activities and size (applicable if you selected “Legal person – Other”) 
    A scanned copy of the Emirates ID and passport of the manager, owner and senior management
    A scanned copy of the land/property title deed (applicable if you selected “Legal Person – Incorporate/Legal Person – Club or Association/Legal Person – Charity/Legal Person – Federal UAE Government Entity/Legal person – Emirate UAE Government Entity”)
    Accepted file types are PDF, JPG, PNG and JPEG. The individual file size limit is 5MB.

    Below are the templates that you may need to complete and upload as part of your application (for declaring your turnover required for the registration purposes):
    Taxable supplies – Turnover declaration template
    Taxable expenses – Turnover declaration template
    Turnover declaration letter form
     
  • Procedures and Steps
    1. Sign-up for an EmaraTax account through the FTA’s website and activate it
    2. Access the EmaraTax account dashboard
    3. Create New Taxable Person Profile or else click on “view” if the taxable person is already registered
    4. Click on “Register” under “Tax Group”
    5. Click on “Yes” if you are the representative member
    6. Complete Registration process
    https://www.youtube.com/watch?v=VUTqUJQzRZk
     
  • FAQs
    1. Can a tax group be formed if the total taxable supplies of the members pf the group are less than the mandatory threshold?

    A tax group cannot be formed if total taxable supplies, imports of concerned goods, and imports of concerned services by the members of the group do not exceed the mandatory registration threshold

    2. Is it a prerequisite that all members are previously registered for VAT in the UAE?

    No, it is not a prerequisite that all members are previously registered for VAT in the UAE
     
  • Terms & Conditions
    1. Each member has to be a legal person and has a place of establishment or a fixed establishment in the UAE
    2. All members must be related parties
    3. One or more members conducting business in a partnership controls the others
    4. Each member must be making taxable supplies or importing concerned goods or concerned services
     

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Page last updated: : Thursday, February 22,2024
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