Federal Tax Authority Service Guide

Tax Group Records Amendment

2025

Service Card Template
English
Service Code	396-002-002-001
Main Service	Registration
Service Name	Tax Group Record Amendment - Value Added Tax.
Categories of Customers	All legal persons registered as a Tax group with the FTA.
Service Type	Transactional
Service Classification	Government to Business Services, and Government to Government services.
Service Category	Variation Service
Service Description	This service allows the representative member to add or remove members.
Channels and Working Hours for Providing the Service	EmaraTax platform: 24 hours a day, 7 days a week.
Time Required to Submit Application	45 Minutes
Time Required to Complete Application by the FTA	20 business days from the date the completed application was received.
Obligation to Sign-up	Applicable - Through the account previously created to register for Tax with the FTA.
Required Documents and Forms	The required documents and forms must comply with the registration requirements for Tax Groups. Additional documents may be requested depending on the type of amendment and the cases outlined below: When adding a member who is not registered for VAT: Revenue declaration letter, signed and stamped, covering the period from the issuance date up to the current date, or starting from 2017 if the issuance date is earlier than that. When removing a member: In case of cessation of taxable activities: Explain the reason for removal and attach supporting documents as evidence (e.g., liquidation, cancellation, etc.). For other reasons - for non-registered members: Sales declaration letter for the last 12 months, signed and stamped. The data entered in the «Taxable Revenue - Last 12 Months» field must match the figures in the declaration letter, as this will determine whether the identification number is automatically converted into a tax number. Explain the reason for removal and attach supporting documents as evidence (e.g., sales contract, annex to the Articles of Association, etc.). To ensure that the active members continue to make taxable supplies: A yearly turnover declaration for the past 12 months, signed and stamped by the authorized signatory on the official letterhead, including a breakdown of standard-rated sales (5%), zero-rated sales (0%), out-of-scope sales (OOS), and intercompany sales along with supporting financial documents such as invoices and purchase orders. Files must be submitted in PDF format, with a maximum size of 15 MB per file.
Procedures and Steps	Access the EmaraTax account dashboard. Click on "View" to access the Taxable Person Account. Click on "Actions" under "Tax Group" and then click "Amend". Complete the Amendment process.
FAQs	Can a member be added to or removed from a Tax Group? Yes, members can be added to or removed from a Tax Group through this service. Is it possible to add sole establishments or branches to a tax group? No, it's not possible to add sole establishments or branches to a tax group. Will a Tax Registration Number (TRN) be issued automatically for the Tax Identification Number if the member's revenue exceeds the mandatory registration threshold? Yes, a TRN will be issued automatically based on the financial declaration submitted by the member, reflecting the taxable revenue for the past 12 months. NOTE: The data entered in the taxable supplies table must exactly match the information provided in the declaration letter, as this will be used to determine both the effective date and the date of joining the VAT group. In the case of mandatory VAT registration, if the information in the declaration letter does not match the taxable supplies table, you will be required to submit an application to convert the registration from a TINVG (Tax Identification VAT Group) to a VAT number. Can a tax group still be active if the total taxable supplies of the members of the group are less than the mandatory threshold? A tax group cannot still be active if the total taxable supplies, imports of concerned goods, and imports of concerned services by the members of the group do not exceed the mandatory threshold. When are government entities required to attach a copy of the Cabinet Decision regarding registration? When adding or removing a government entity as a member of the Tax Group.
Fees	Free
Relevant Publications	Amend Tax Group Tax Group Eligibility and Turnover Declaration - English Version Turnover Declaration Letter Detailed for Unregistered Member - English Version
Terms and Conditions	Only the representative member of a registered tax group can apply to amend the tax group. Amending a tax group can only be done after that tax group's registration application has been approved by the FTA.