What information is required to register for a VAT group?

The group representative must provide the following information:

• VAT eligible sales/purchases information at the total group level.
• Effective date requested for group registration.

Other members of the group must provide the following information:

• TIN (if any)
• VAT eligible sales/purchases information
• Proof of association with a group representative, for example:
• Articles of Association/Memorandum of Association.
• Audited documents, such as audited financial statements.
• Other documents demonstrating association with the group representative.