On 25 March 2024, the UAE Federal Tax Authority (FTA) issued an updated VAT Guide on Tax Groups - VATGGR101. The guide overview is as follows: --- 1.1. Overview 1.1.1. Short brief Tax grouping for VAT purposes is an administrative easement available to businesses and a revenue protection measure for government: Creating a tax group has the effect of registering a single taxable person. A tax group is issued one VAT Tax Registration Number (TRN) for use by all group members, and only one tax return is required for all group members. Transactions taking place within a tax group are...