This service guide details the procedure for Tax Group Registration for Value Added Tax purposes with the United Arab Emirates Federal Tax Authority. It permits related legal persons to consolidate their tax obligations under a single Tax Registration Number, treating them as one taxable entity. The document outlines stringent eligibility requirements, necessitating proof of economic, financial, and regulatory connections among members. It specifies the required documentation, including turnover declarations, group structure outlines, and official No Objection Letters appointing a Representative Member to manage the group's tax compliance affairs.
Document Type: GUIDE - Federal Tax Authority Service Guide Guidance Code: tax-group-registration Year: 2025 Related Law: uae-indirecttax-law-vat-uaevat-8-of-2017-as-amended Authority: Federal Tax Authority
Last updated at: 2026-03-13 08:58:00 UTC
Federal Tax Authority Service Guide
Tax Group Registration
2025
Service Card Template
English
Service Code
396-02-002-000
Main Service
Registration
Service Name
Tax Group Registration - Value Added Tax.
Categories of Customers
All legal persons entitled to register 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
Through this service, the FTA allows legal persons to register as a VAT group under a single Tax Registration Number (TRN), enabling them to be treated as one taxable entity.
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
Required Documents and Forms
If the member is already registered for VAT and has a tax registration number, they must submit the documents listed below:
A valid trade licence or business licence for each member.
Emirates ID and Passport of Authorized Signatories.
Proof of authorization for the authorized signatory «Memorandum of Association (MOA), or a valid Power of Attorney (POA)».
Attach a declaration letter of the total turnover 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%), and out-of-scope sales (OOS).
A group structure outlining all entities, including shareholding percentages and authorized signatories as delegated under the MOA or POA. The document must be duly signed and stamped by the authorized signatory. Additionally, please confirm that all entities are connected from economic, financial, and regulatory aspects.
A «No Objection Letter», signed and stamped, from each entity, authorizing the Representative Member to act on their behalf within the tax group.
Accepted file formats: PDF. Maximum file size per document: 15 MB.
Procedures and Steps
Sign up for an EmaraTax account through the FTA's website and activate it.
Access the EmaraTax account dashboard.
Create a New Taxable Person Profile.
Click on "View" to access the Taxable Person Account.
Click on "Register" under "Tax Group".
Complete the registration process.
NOTE: This application can only be completed through the Representative Member's EmaraTax Account.
FAQs
Can a tax group be formed if the total taxable supplies of the members of the group are less than the mandatory threshold?
A tax group cannot be formed if total taxable supplies, imports of concerned goods, and imports of concerned services by the members of the group do not exceed the mandatory registration threshold.
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.
What is the difference between the TINVG (Tax Identification Number VAT Group) and VAT TRN?
The TINVG is a Tax Identification Number solely that is issued to the member applying to join the VAT Group, and is not considered a VAT TRN (VAT Tax Registration Number).
What is the process of «converting the Tax Identification Number for the VAT group (TINVG) to a Tax Registration Number (TRN)»?
It is the process through which a taxpayer who holds a Tax Identification Number (TIN) for the VAT group (TINVG) requests the authority to convert their TINVG into a VAT Registration Number (TRN).
Fees
Free
Relevant Publications
Tax Group Registration
Tax Group Eligibility and Turnover Declaration - English Version
Turnover Declaration Letter Detailed for Unregistered Member - English Version
Terms and Conditions
Each member has to be a legal person and has a place of establishment or a fixed establishment in the UAE.
All members must be related parties.
Each member must be making taxable supplies or importing concerned goods or concerned services.
If the application relates to a federal or local government entity, the entity wishing to join the tax group must be registered for VAT in accordance with the Cabinet Decision allowing such registration.