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VAT Public Clarification- VAT registration of ‘Sole Establishments’

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

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