8 August 2026 · How To
كيفية تكوين مجموعة ضريبية على EmaraTax
You form a Tax Group by applying to the FTA on EmaraTax before the end of the tax period from which you want grouping to apply. Members must already be registered for corporate tax, share the same year-end and accounting standards, and meet the 95% test. Once approved, the group files one consolidated return under a single group Tax Registration Number.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
Before you apply
Get the basics aligned first.
- Register each member for corporate tax.
- Align year-ends and accounting standards.
- Confirm the 95% link.
- Decide the parent (representative member).
على EmaraTax
The election is a formal FTA application.
- Submit the group application on EmaraTax.
- Apply before the end of the intended tax period.
- Receive a single group TRN on approval.
- File one consolidated return thereafter.
الأسئلة الشائعة
For making the election correctly.
متى يجب أن أتقدم بطلب لتكوين مجموعة؟
Before the end of the tax period from which you want the grouping to apply.
هل تحصل المجموعة على رقم ضريبي (TRN) واحد؟
Yes. An approved tax group files under a single group Tax Registration Number.
هل ما زال الأعضاء بحاجة إلى التسجيل الفردي أولًا؟
Yes. Members register for corporate tax, then the group election is made on top.
هل يمكن لـ Exiloz تقديم الطلب؟
Yes. We prepare and submit the EmaraTax tax-group application for you.
Form your group correctly
Exiloz aligns your members and files the tax-group application on EmaraTax.