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 Group Registration in VAT

The process by which two or more legal persons residing for VAT registration purposes meet. After GAZT approves the application for registration of the group, the group is treated as one person for VAT purposes, without prejudice to the joint liability of each group member.
This service also provides facilities to register as a group through the portal of the GAZT.

Beneficiaries of the service

 Two or more legal persons wishing to register as a group for purposes of VAT and who satisfy the legal criteria.

What you will need

From the representative of the group:

Information about sales or purchases subject to VAT at the Group's overall level.
The tax group shall be established as of the first day of the following month from the date on which the Authority approves the application for registration or any later date it determines.

Other group members:

Tax registration number, if any

Information on sales or purchases to which VAT applies.
Directory linking with group membership

Service Steps


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