VAT and Corporate Tax groups

What you will be able to do when you finish: state the VAT grouping test and the Corporate Tax grouping test from the articles that carry them, tell a disjunctive test from a conjunctive one and explain why that difference decides membership, configure four thresholds without collapsing three of them into one, read the Condition Met column and act on what it names, open and close a membership window without hitting the overlapping-window error, and explain to a reviewer why a consolidation that eliminates intra-group transactions has posted nothing to any ledger.

Who this is for. You own, run or advise a UAE group with more than one company in it, and you have to decide which companies belong in which registration. You are comfortable with the VAT return and the Corporate Tax return already — this course sits on top of both. It is rated Advanced because the material is legal rather than mechanical: the module is small and the statutes do most of the work, so most of what follows is about reading two articles precisely.

How to follow along. Install the app from Apps → Odoone UAE Tax Groups, or with -i odoone_uae_tax_groups; it pulls odoone_uae_tax_reports automatically and reuses that module's Corporate Tax period model. Every menu path, column name and error message quoted here comes from the module's own user guide, and where the guide is silent this course says so instead of filling the gap. One ownership structure — a Dubai holding company and four subsidiaries — runs from Lesson 2 to Lesson 6, and every percentage in it is tested against both regimes so that you can follow the reasoning rather than take the verdicts on trust.

This content is general information for UAE businesses, not tax, legal, or financial advice. Rules change and cases differ — speak to a qualified advisor about your situation. Every legal figure in this course was verified against its primary source on 18 August 2026, and the instrument is named each time so that you can re-check it yourself.