Two or more persons who conduct business in the UAE can apply for VAT registration as a tax group if all the following conditions are met:
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•ÌýÌýÌýÌý Each person must be a legal person (ie not a natural person).
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•ÌýÌýÌýÌý Each entity must have a place of residence in the UAE.
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•ÌýÌýÌýÌý The entities must be related parties (ie entities sharing economic, financial and structural
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Web page updated on 17 Mar 2025 16:30