This official FTA guide provides comprehensive guidance on the formation, amendment, and disbandment of VAT tax groups in the UAE. It clarifies the provisions of the VAT legislation, outlining the key implications, such as treating the group as a single taxable person, disregarding intra-group supplies, and issuing one TRN. The document details the strict eligibility criteria for members, covering business, legal personality, UAE establishment, and related party control requirements. It also specifies additional rules for Government Entities. Furthermore, the guide explains application procedures and the joint and several liability of all members for the group's VAT obligations.