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VAT Registration : Natural Persons – Impact of UAE VAT On Individuals

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  VAT Registration Natural Person and VAT compliance : One of the most common questions most of the Natural Persons who owns multiple businesses have when it comes to registering with Federal Tax Authority (FTA) for a VAT Tax Registration Number (TRN) is whether to: Request for a separate TRN no. for each business owned by them or  Seek one TRN no. for all businesses owned by them FTA recently published a Clarification (VATP021) on the subject to help Natural Person comply with VAT law and regulations. Some of the important points to consider from the Clarification include: Who should register for VAT – Natural Person or his Sole Establishments separately: A Natural Person owning a number of sole establishments needs to  obtain only one VAT registration for all its sole establishments  and does not require separate VAT registrations for such establishments. FTA further noted, the Clarification does not apply to a One-Person Company  LLC or other similar legal e...