Tax group is a group of two or more Persons registered with the Authority for Tax purposes as a single taxable person in accordance with the provisions of this Decree-Law.

1. UAE VAT Tax Group
Tax group is a group of two or more Persons registered with the Authority for Tax
purposes as a single taxable person in accordance with the provisions of this
Decree-Law. The Executive Regulation of this Decree-Law will determine the
instances where the Authority may reject the application to register a Tax Group.
Any Person conducting Business is not allowed to have more than one Tax
Registration Number, unless otherwise prescribed in the Executive Regulation. All
members of the Tax Group shall remain personally and jointly liable for any
Payable Tax of the representative member.
Two or more persons conducting Businesses may apply for Tax Registration as a
Tax Group if all of the following conditions are met:
1) Each shall have a Place of Establishment in the State.
2) The relevant persons shall be Related Parties.
3) One or more persons conducting business in a partnership shall control the
others.
Registration of Persons as a Tax Group shall result in:
 Any Business carried on by a member of the Tax Group shall be deemed to
be carried on by the representative member and not by any other member
of the Tax Group.
 Any supply made by a member of the Tax Group to another member of the
same Tax Group may be disregarded.
 Any supply, taxable or otherwise, by a member of the Tax Group shall be
deemed to be made by the representative member.
 Any Import of Concerned Goods or Concerned Services by a member of the
Tax Group shall be deemed to be an import by the representative member.
 Any supply of Goods or Services to a member of the Tax Group from a
Person who is not a member of the Tax Group is a supply to the
representative member.
 Any Output Tax charged by a member of the Tax Group shall be deemed to
be charged by the representative member.
 Any Input Tax incurred by a member of the Tax Group shall be deemed to be
incurred by the representative member.
The Authority may deregister the Tax Group registration in accordance with this
Article as per the conditions specified in the Executive Regulation of this Decree-
Law and may make changes to the Persons registered as a Tax Group by adding or
removing Persons as requested by the Taxable Person or in accordance with the
instances mentioned in the Executive Regulation.
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