This Public Clarification clarifies the VAT registration obligations of a natural person in respect of its sole establishments. Some of the areas touched upon are as below,
- Whether or not each sole establishment shall obtain a separate registration or all can be included under on VAT registration?
- Whether existing sole establishments under a natural person should reassess after this notification or wait for FTA to advise?
- When is the effective date for this notification?
Source: premier-brains.com