First, let us discuss sole establishment. What is sole establishment? Here sole establishment or sole proprietorship is a legal form of business license in the UAE which is 100% owned by a natural person. A sole establishment doesn’t have a legal personality that is free-spirited of its owner and is accordingly considered to be the same person as its owner.
Here we know about, How to register a Sole Establishment for VAT? Preferably, the owner of sole establishments or sole proprietorship should register for value-added tax as a natural person to obtain one Tax Registration Number (TRN) and file one combined tax return for all establishments that he owns. However, he can apply to the Federal Tax Authority (FTA) to obtain the tax registration in the name of one of his establishments.