VAT, e-invoicing and corporate tax for UAE groups
Each company keeps its own VAT settings and lays out its own VAT 201 at 5% from its books, with standard-rated sales by emirate; you enter each return on EmaraTax. Invoices between group companies are issued like any other business invoice. If your companies are registered as a tax group for VAT, the treatment of supplies inside the group changes, so agree the set-up with your adviser before you go live.
Free zone and mainland companies come under UAE e-invoicing on the same terms under current guidance. Under AED 50M of revenue, a provider is appointed by 31 March 2027 and invoices are transmitted from 1 July 2027; at AED 50M and above, from 1 January 2027. Confirm each company's band with the Ministry of Finance and the FTA. Aqid ERP generates every invoice as signed PINT AE XML today; its connection to an accredited service provider is in progress and not yet live.
The corporate tax estimate does not model tax groups or qualifying free zone income, and it refuses Small Business Relief for a member of a multinational group. Your adviser decides those questions; Aqid ERP gives each company's figures and statements to start from.