Group Registration Process

Group Registration Process

Step 1: Identify the Representative Member

The group must designate a representative member who will:

• Be the primary contact with the FTA
• File VAT returns on behalf of the group
• Be responsible for all group VAT obligations
• Receive the group TRN

The representative member is typically the parent company or the largest entity.

Step 2: Submit Group Registration Application

Through the EmaraTax portal:

1. The representative member initiates a tax group registration.
2. Adds each group member's details (trade license, TRN if already registered, financial details).
3. Provides evidence of common control (shareholding structure, board appointments).
4. Submits the application.

Step 3: FTA Review and Approval

The FTA reviews the application and may:

• Approve the group registration
• Request additional information
• Reject if eligibility criteria are not met

Step 4: Group TRN Issued

Upon approval, the FTA issues a single group TRN. All group members use this TRN for VAT purposes. Individual TRNs may be retained or cancelled.

Ongoing Group Management

• Adding members: New subsidiaries can be added to the group.
• Removing members: Members can be removed (e.g., upon sale or restructuring).
• Changes in control: If control changes, the group status may need review.
• Group deregistration: The entire group can be deregistered.

Effective Date

Group registration is effective from the start of the tax period following approval (or as specified by the FTA).