- UAE Tax Agency released a guide on VAT groups
- Implications of forming a VAT group include single VAT Tax Registration Number and filing a single tax return
- VAT not charged on intra-group transactions
- Appointment of one member as representative member
- Criteria for forming a VAT group include having a primary business or fixed establishment in the country
- Additional criteria for government entities forming VAT groups
- Anti-avoidance criteria for refusing formation, amendment, or disbanding of a VAT group
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.