Once a person joins a tax group, they will all be registered with one tax registration number and the representative member will file all returns for the tax group.
The effect of registering as a tax group is that all entities within the group are treated as a single entity for VAT purposes. As a result, supplies made between members of a Tax Group will be ignored for tax purposes, i.e. no VAT will be due on the supplies.
If the related parties do not apply for registration as a tax group, the Authority may evaluate their relationship and register them as a tax group.