The effect of registering as a tax group

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.

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