UAE: VAT registration for sole proprietorships

UAE: VAT registration for sole proprietorships

The tax authority of the United Arab Emirates (UAE) issued guidance concerning the value added tax (VAT) registration for sole establishments and sole proprietorships.


The release clarifies that a natural person owning multiple sole establishments or sole proprietorships will be eligible to obtain one single tax registration for all establishments rather than multiple registrations (that is, one registration for each establishment separately). This does not apply to a one-person company LLC or other similar legal entities that are seen as distinct and separate legal persons from their owners.

Read a February 2021 report [PDF 179 KB] prepared by the KPMG member firm in Bahrain

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