• 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.
  
  

1. Sign-up for an e-Services account through the FTA’s website and activate it.
2. Access the e-Services account dashboard.
3. Click on “Add New Taxable Person”.
4. Click on “Register for Tax Group”.
5. Complete the registration process.
   
   

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 possible to add sole establishments or branches to the tax group?

It is not possible to add sole establishments or branches to the tax group, as they and their owner are regarded as the same person for tax purposes.

3. 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.

• Tax Group User Guide (Registration, Amendments and De-registration).

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.