Related businesses that share economic, financial and regulatory ties (either in law, shareholding or voting rights) may be able to register as a tax group, if they have an establishment in the UAE and are legal persons under common control. Transactions between the group members are considered as out of scope of VAT and one member of the group, called a ‘representative member’, will file a consolidated VAT return covering the activities of the group. Further, all supplies made or received by any of the tax group members will be treated as made by the representative member of the group, although all members of the group will remain jointly and severally liable for VAT debts.
You can learn more about tax groups in our article 'VAT group registration'.