UAE: VAT Registration Rules for Owners of Multiple Sole Businesses Clarified
The UAE’s Federal Tax Authority has clarified the VAT registration rules for owners of multiple sole businesses. Owners in these cases should complete a single VAT registration for all of them. They should not be registered individually. The Authority added an individual enterprise is a legal form for businesses which are 100% owned by an ordinary person. Individual enterprises don’t have an independent legal personality and the enterprise and owner are considered as one.