Are there any differences between the onboarding process for VAT groups and individual Taxpayers?

Are there any differences between the onboarding process for VAT groups and individual Taxpayers?

Both individual Taxpayers and VAT groups follow a uniform process for onboarding in terms of the steps required to complete an onboarding, renewal or revocation. However, there are certain aspects that are specific to VAT groups, namely: In case of VAT groups, the Organization Unit Name that is a field in the Certificate Signing Request (CSR), should contain the 10-digit TIN number of the individual group member whose EGS Unit is being onboarded, in case the EGS Unit is to be used by a particular group member. The access rights for using the FATOORA Portal differ, whereby only the group lead would be able to meet the authorization criteria to access and use the functionalities provided by the Portal.

Can you Explain it in more simple words
Actually i want to understand what Actually is an EGS unit and whats the Role of EGS unit in phase-2 and why it is necessary to onbaord means why zatca needs it

and How the Organizations VAT numbers are linked with the Onboaring the EGS unit
i am just very confused and stuck between all these Terms