One Group. One TRN. Zero Internal VAT Hassles.
In the UAE VAT system, Tax Group Registration allows two or more companies under
common control to register as a single taxable entity, using one Tax Registration Number
(TRN) for all group members.
Instead of filing separate VAT returns, the group submits a single consolidated VAT return.
This simplifies compliance, eliminates VAT on inter-company transactions, and reduces
administrative workload.
GPA’s Tax Group Registration Services
At GPA, we help you structure, evaluate, and apply for VAT group registration in full
compliance with Federal Tax Authority (FTA) guidelines—ensuring your business benefits
from seamless integration and smart tax planning.
Our Process
Eligibility Evaluation
We assess your group’s eligibility based on FTA rules, including:• All entities are legal persons established in the UAE• One company controls more than 50% of the others (directly or indirectly)• All companies are under common control and have economic, financial, andorganizational linksWe provide:• Review of shareholding and control structures• Group structure mapping and entity relationship validation• Risk analysis on including specific subsidiaries or holding entities
Documentation Preparation
We compile and verify documents for each group member:• Trade license copies• MOA/AOA of each company• Emirates ID/passport of authorized signatories• Proof of group structure (ownership charts, shareholding documents)• Financials showing inter-company relationships• Existing TRNs (if any)
FTA Application Submission
• Register all companies under Emara Tax• Submit the VAT Tax Group application with proper justification• Track the progress, respond to any FTA clarification requests, and handle all follow-up
Post-Registration Setup
• Obtain single TRN for the group• Assign the Representative Member responsible for filings• Update internal invoicing and accounting systems to reflect group changes• Provide training on consolidated return filing and inter-company transaction handling
Benefits of VAT Tax Grouping
- Only one VAT return to file per period
- No VAT charges on inter-group supplies
- Easier cash flow and reconciliation management
- Centralized compliance and reporting
- Improved VAT efficiency across large or multi-entity structures
Why GPA?
- In-depth structuring advisory
- Clear guidance on when grouping is beneficial or risky
- Precise and timely FTA submissions
- Post-registration system & process alignment
- Support for complex group structures and cross-sector entities