UAE VAT Grouping
A facility under Article 14 of the VAT Decree-Law allowing two or more related UAE-established entities under common control to register as a single taxable person with one TRN.
A facility under Article 14 of the VAT Decree-Law allowing two or more related UAE-established entities under common control to register as a single taxable person with one TRN. Supplies between group members are disregarded for VAT, one consolidated return is filed, and all members are jointly liable for the group’s VAT. Under e-invoicing, group members operate under the group TRN and a single ASP appointment.
Related terms
Browse all →Designated Zone UAE VAT
VAT ComplianceA fenced free zone listed in Cabinet Decision No. 59 of 2017 (such as JAFZA or KIZAD) that is treated as outside the UAE for VAT on goods, subject to customs control and the zone’s conditions.
Oman VAT Return Filing
VAT ComplianceThe periodic declaration of output and input VAT a registered person submits to the OTA through the Tax Portal, quarterly for most taxpayers, with return and payment due within 30 days of the period end.
Reverse Charge KSA
VAT ComplianceThe mechanism under the VAT Implementing Regulations by which a Saudi-registered buyer, not the non-resident supplier, accounts for 15% VAT on imported services and specified cross-border supplies.
Reverse Charge Oman
VAT ComplianceThe mechanism in the Oman VAT Law under which a VAT-registered recipient, rather than a non-resident supplier, accounts for 5% VAT on imported services and goods not taxed at customs.
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