Registration of value-added tax (VAT) group, update data, add or exclude group members and deregistration of the group

To register for new value-added group:

• The company appointed as the group’s representative will accesses the National Revenue Authority’s portal and submits the registration application through the Value-Added Services option.
• The request is submitted and filled in with the required supporting documents.
• The National Revenue Service is eligible to request additional information from applicants, reject or approve the application.
• Once the application is approved, a new value-added certificate containing value-added group information is issued and the expiry date of registration as a group.
• Once the group registration date is expired, the system stops issuing new individual declarations to each group member, one declaration for the group is issued and the representative is responsible for submitting it.

To change the group representative:

• The National Revenue Service portal is logged in by the group representative.
• The application is made through the (Value Added Services) option, with the required information, a new representative of the group is selected from the current members and supporting documents are attached. The same documents for group registration are requested for the new representative (The documented power of attorney is appointed to him as a representative of the group by all members and a new written approval issued).
• Once the representative submits the registration application, the National Revenue Service will review it.
• The National Revenue Service is eligible to requests additional information from applicants, rejects or approves the application. Once the request is approved, the group members receive an updated copy of the group certificate.
• The system changes the representative, where the new representative becomes responsible for all the obligations of the former representative and the former representative becomes a regular member of the group.

To solve the value-added group:

• The National Revenue Service portal is logged in by the group representative.
• The application is made through the (Value Added Services) option with entering the data related to on expiry date of resolving the group without the need of supporting documents.
• Once the representative has submitted the registration application, the National Revenue Service will review it.
• The National Revenue Service is eligible to requests additional information from applicants, rejects or approves the application. Once the application is approved, the group is dissolved.
• The system stops issuing new statements for the group members, Statements are then issued separately on the expiry date of the group resolving.

To update value-added group registration data, add new members and/or exclude any group member:

• The National Revenue Service portal is logged in by the group representative.
• The application is made through (the Value Added Services) option, with the entry of required data for the expiry date of resolving the group ,without the need to attach supporting documents.
• Once the representative submits the registration application, the National Revenue Service will review it.
• The National Revenue Service is elidable to requests additional information from applicants, rejects or approves the application. Once the request is approved, group members receive an updated copy of the group certificate.
• The system stops issuing new individual declarations to the added member and the representative remains responsible for submitting the groups statement.