The UAE Federal Tax Authority (FTA) has issued Public Clarification VATP026 concerning the VAT registration of sole establishments owned by natural or legal persons. --- Issue A natural or legal person may own a number of sole establishments. There has been uncertainty on whether each sole establishment needs to obtain a separate VAT registration or whether all such establishments should be included under one VAT registration. This Public Clarification clarifies the VAT registration obligations of a person in respect of its sole establishments. Note that the term "person" refers to a natural or legal person. Summary A person owning a...