GTL Summary:

Article 14 outlines the conditions for registering multiple entities as a single Tax Group. To qualify, each person must have a Place or Fixed Establishment in UAE, be Related Parties, and one entity must control the others. The Tax Authority is empowered to reject an application or mandatorily register related parties as a Tax Group based on their economic, financial, and regulatory practices, with specific controls defined in the Executive Regulation. A person may not hold more than one Tax Registration Number. The Authority can also deregister or amend the composition of a Tax Group.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 14
Country: 🇦🇪 UAE
Location: Title 4 - Tax Registration and Deregistration
Order: 14
Last updated at: 2025-12-26 14:13:51 UTC

Title 4 - Tax Registration and Deregistration

Article 14
Tax Group

  1. Two or more Persons conducting Business may apply for Tax Registration as a Tax Group if all of the following conditions are met:

    1. Each Person shall have a Place of Establishment or Fixed 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.

  2. The Executive Regulation of this Decree-Law will determine the instances where the Authority may reject the application to register a Tax Group.

  3. Any Person conducting Business is not allowed to have more than one Tax Registration Number, unless otherwise prescribed in the Executive Regulation.

  4. If Related Parties do not apply for Tax Registration as a Tax Group under Clause 1 of this Article, the Authority may assess their relation based on their economic, financial and regulatory practices in Business, and register them as a Tax Group if their relation was verified according to the controls and conditions specified by the Executive Regulation of this Decree-Law.

  5. The Authority may deregister the Tax Group in accordance with the Clauses stated in this Article as per the conditions specified in the Executive Regulation of this Decree-Law.

  6. The Authority 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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