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Frequently Asked Questions on VAT

Last updated on 10 October, 2018


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What is a tax group?

A tax group under UAE VAT is when two or more businesses have registered as a single taxable person. These businesses must comply with certain eligibility criteria to be allowed to form a tax group. One VAT Tax Registration Number (TRN) is issued for each tax group, to be used by all of its members, and the group must file only one tax return collectively.

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