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UAE Publishes Public Clarification on VAT Registration of Sole Establishments

|Approved Changes|Untd A Emirates
Untd A Emirates

The UAE Federal Tax Authority (FTA) has issued Public Clarification VATP026 concerning the VAT registration of sole establishments owned by natural or legal persons.

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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 obli…

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