
Before splitting a UAE factory and sales operation into separate entities, check which one will submit the ICV certificate to customers.
MoIAT's September 2025 supplier guidelines treat each company license as a separate entity for ICV certification, even under common ownership. They provide a specific exception: branches in the same emirate with identical licensed activities and ownership receive a combined certificate.
For a foreign manufacturer, the implication is practical. Do not assume the sales entity can present the factory's local contribution as its own simply because both belong to the same group.
Map the proposed customer-contracting entity against the entity holding the manufacturing activity. Ask an authorized certifying body how the planned structure will be treated, including whether the branch exception applies.
That conversation belongs before the structure is finalized. A factory's physical location alone does not answer which entity's ICV certificate the customer will receive.