In the UAE, businesses with multiple entities under common control can register as a VAT Tax Group. This allows them to file a single VAT return, making compliance easier and cost-effective.
Here’s a simple, step by step guide to help you understand and complete the VAT Tax Group Registration process using the EmaraTax portal.
What is VAT Tax Group Registration?
VAT Tax Group Registration allows two or more legal persons (companies) to operate under one Tax Registration Number (TRN), provided they meet the control and ownership criteria set by the Federal Tax Authority (FTA). This simplifies accounting and filing of VAT returns across group entities.
Step by Step VAT Tax Group Registration Process in UAE
Step 1: Access the EmaraTax Portal
Start by visiting the EmaraTax Portal. You can log in using your:
- Registered email & password, or
- UAE Pass (a digital identity used in UAE)
If you haven’t created an account, use the “Sign Up” option. Don’t worry - it’s quick and easy!
If you have two-factor authentication enabled, you’ll receive an OTP (One-Time Password) on your email or phone. Enter it to proceed.
Step 2: Choose or Create Your Company Profile (Taxable Person)
Once logged in:
- You’ll see a list of your registered companies (called Taxable Persons).
- If your business isn’t listed yet, click “Create”, fill in the details, and add it.
- Next, select the business that will act as the Representative Member (main company of the group) and click “View” to open its dashboard.
Step 3: Initiate the VAT Tax Group Application
Inside your chosen business dashboard:
- Locate the “Tax Group” tile and click “Register.”
- A popup will ask if you are the Representative Member of the group. Click “Yes.”
- Click “Proceed” to continue.
If you click “No,” you’ll be blocked from proceeding - only the representative company can apply.
Step 4: Read the Guidelines Carefully
You’ll now see a page with guidelines from the FTA (Federal Tax Authority). These explain:
- Who is eligible
- What documents you need
- What to expect during and after registration
Tick the checkbox to confirm you’ve read them, then click “Start” to begin the application.
Step 5: Fill in Representative Member Details
Depending on whether your representative company is already VAT-registered:
If NOT Registered for VAT:
- You’ll be taken to a separate VAT registration form.
- Complete all sections for this company first.
- You can save your progress as a draft if needed.
If Already Registered:
- EmaraTax will automatically pull up your company’s Tax Registration Number and legal name.
- You just need to enter the Taxable Supplies and Taxable Expenses - both in AED (UAE Dirhams).
- Click “Next Step” to continue.
Step 6: Add Other Group Members
Now it’s time to include other businesses that should be part of the VAT Group.
- Click “Add Members”
- Then choose whether the member is already VAT-registered or not:
➖ Member WITHOUT TRN:
- Select “No” and complete their VAT registration through the system.
- Enter all required information and proceed to VAT registration.
- Once done, come back and add the company to the group.
➕ Member WITH TRN:
- Select “Yes” and enter the TRN or TIN (TRN, TINXC, or TINVG).
- EmaraTax will autofill the legal name.
- Enter taxable supplies and expenses in AED.
- Click “Save”, then “Next Step.”
Step 7: Fill in Group-Wide Tax Details
You’ll now provide a financial snapshot of the entire group.
- Indicate if any member has received payments for supplies to be delivered after joining the group. If yes, you’ll need to provide further details.
Enter:
- Total Taxable Supplies
- Total Taxable Expenses
- All values must be in AED.
Click “Next Step.”
Step 8: Choose Your Preferred Effective Date
You’ll now choose when you want the VAT group registration to start.
- The system will show a suggested date.
- You may enter your own preferred date along with a reason.
- The final date is subject to FTA approval.
Click “Next Step.”
Step 9: Submit Control Documents
To prove that all businesses in the group are controlled by the same entity, upload:
- Shareholding documents
- MOAs
- Board resolutions
- Organizational charts
This is one of the most important parts of your application. Be sure everything matches.
Click “Next Step.”
Step 10: Add an Authorized Signatory
You’ll now see a list of current authorized signatories.
- To add new ones, click “Add Authorized Signatory” and fill in the details.
- Only authorized individuals can officially sign and submit the application.
Click “Next Step.”
Step 11: Final Review and Declaration
Almost done! Here’s what to do:
- Review all the information entered.
- Make sure every section is correct and all documents are uploaded.
- Tick the declaration box confirming the truthfulness of the info.
- Click “Submit.”
Done! Your application is now submitted.
After You Submit – What Happens Next?
- You’ll get a Reference Number - keep it safe!The FTA will:
- Approve your application,
- Ask for additional documents, or
- Reject it (with reasons).
- You’ll get notifications via email.
- Track your application status from your EmaraTax dashboard.
Why Register as a VAT Tax Group?
- One VAT return instead of many
- Easier reporting and compliance
- Improved cash flow and VAT recovery
- Simplified accounting
Conclusion
Setting up a Tax Group helps if you run several companies under the same ownership, as it simplifies your VAT filings and gives you better control over taxes. If this feels overwhelming, that’s totally normal. But once you go step by step, it becomes very manageable. Need help? you could get in touch with a tax consultant like Reyson Badger, who can help guide you through everything and make sure you’re following the rules. Plus, you can ask for a printable checklist or visual guide that fits your team’s needs, which can help you make your VAT filings simple.