In the UAE, a natural person may conduct various business under a sole establishment license. It is also permitted in the UAE for a natural person to obtain separate sole establishment licenses for the different line of businesses owned by him. Accordingly, a natural person can own more than one sole establishment licenses as well. In such a practical scenario, there existed an uncertainty, whether it is required for a natural person to obtain separate VAT registration for each of his sole establishment license.
The Federal Tax Authority of UAE has issued a public clarification VAT021 regarding the VAT registration of ‘Sole Establishments’ to resolve the ambiguity existed on the VAT registration obligation of a natural person in respect of sole establishment owned by him.
Source: emiratesca.com
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