diff --git a/drivers/vfio/vfio_iommu_type1.c b/drivers/vfio/vfio_iommu_type1.c
index ca3c995c84166f..871cd2867999cb 100644
--- a/drivers/vfio/vfio_iommu_type1.c
+++ b/drivers/vfio/vfio_iommu_type1.c
@@ -65,7 +65,6 @@ MODULE_PARM_DESC(dma_entry_limit,
 struct vfio_iommu {
 	struct list_head	domain_list;
 	struct list_head	iova_list;
-	struct vfio_domain	*external_domain; /* domain for external user */
 	struct mutex		lock;
 	struct rb_root		dma_list;
 	struct blocking_notifier_head notifier;
@@ -78,6 +77,8 @@ struct vfio_iommu {
 	bool			nesting;
 	bool			dirty_page_tracking;
 	bool			container_open;
+	/* fake iommu groups to support devices with an emulated IOMMU: */
+	struct list_head	emulated_iommu_groups;
 };
 
 struct vfio_domain {
@@ -1892,8 +1893,8 @@ static struct vfio_iommu_group*
 vfio_iommu_find_iommu_group(struct vfio_iommu *iommu,
 			    struct iommu_group *iommu_group)
 {
+	struct vfio_iommu_group *group;
 	struct vfio_domain *domain;
-	struct vfio_iommu_group *group = NULL;
 
 	list_for_each_entry(domain, &iommu->domain_list, next) {
 		group = find_iommu_group(domain, iommu_group);
@@ -1901,10 +1902,10 @@ vfio_iommu_find_iommu_group(struct vfio_iommu *iommu,
 			return group;
 	}
 
-	if (iommu->external_domain)
-		group = find_iommu_group(iommu->external_domain, iommu_group);
-
-	return group;
+	list_for_each_entry(group, &iommu->emulated_iommu_groups, next)
+		if (group->iommu_group == iommu_group)
+			return group;
+	return NULL;
 }
 
 static bool vfio_iommu_has_sw_msi(struct list_head *group_resv_regions,
@@ -2163,45 +2164,27 @@ static int vfio_iommu_type1_attach_group(void *iommu_data,
 	struct vfio_iommu_group *group;
 	struct vfio_domain *domain, *d;
 	struct bus_type *bus = NULL;
-	int ret;
 	bool resv_msi, msi_remap;
 	phys_addr_t resv_msi_base = 0;
 	struct iommu_domain_geometry *geo;
 	LIST_HEAD(iova_copy);
 	LIST_HEAD(group_resv_regions);
+	int ret = -EINVAL;
 
 	mutex_lock(&iommu->lock);
 
 	/* Check for duplicates */
-	if (vfio_iommu_find_iommu_group(iommu, iommu_group)) {
-		mutex_unlock(&iommu->lock);
-		return -EINVAL;
-	}
+	if (vfio_iommu_find_iommu_group(iommu, iommu_group))
+		goto out_unlock;
 
+	ret = -ENOMEM;
 	group = kzalloc(sizeof(*group), GFP_KERNEL);
-	domain = kzalloc(sizeof(*domain), GFP_KERNEL);
-	if (!group || !domain) {
-		ret = -ENOMEM;
-		goto out_free;
-	}
-
+	if (!group)
+		goto out_unlock;
 	group->iommu_group = iommu_group;
 
-	/* Determine bus_type in order to allocate a domain */
-	ret = iommu_group_for_each_dev(iommu_group, &bus, vfio_bus_type);
-	if (ret)
-		goto out_free;
-
 	if (flags & VFIO_EMULATED_IOMMU) {
-		if (!iommu->external_domain) {
-			INIT_LIST_HEAD(&domain->group_list);
-			iommu->external_domain = domain;
-			vfio_update_pgsize_bitmap(iommu);
-		} else {
-			kfree(domain);
-		}
-
-		list_add(&group->next, &iommu->external_domain->group_list);
+		list_add(&group->next, &iommu->emulated_iommu_groups);
 		/*
 		 * Non-iommu backed group cannot dirty memory directly, it can
 		 * only use interfaces that provide dirty tracking.
@@ -2209,16 +2192,24 @@ static int vfio_iommu_type1_attach_group(void *iommu_data,
 		 * dirty tracking group.
 		 */
 		group->pinned_page_dirty_scope = true;
-		mutex_unlock(&iommu->lock);
-
-		return 0;
+		ret = 0;
+		goto out_unlock;
 	}
 
+	/* Determine bus_type in order to allocate a domain */
+	ret = iommu_group_for_each_dev(iommu_group, &bus, vfio_bus_type);
+	if (ret)
+		goto out_free_group;
+
+	ret = -ENOMEM;
+	domain = kzalloc(sizeof(*domain), GFP_KERNEL);
+	if (!domain)
+		goto out_free_group;
+
+	ret = -EIO;
 	domain->domain = iommu_domain_alloc(bus);
-	if (!domain->domain) {
-		ret = -EIO;
-		goto out_free;
-	}
+	if (!domain->domain)
+		goto out_free_domain;
 
 	if (iommu->nesting) {
 		ret = iommu_enable_nesting(domain->domain);
@@ -2345,9 +2336,11 @@ static int vfio_iommu_type1_attach_group(void *iommu_data,
 	iommu_domain_free(domain->domain);
 	vfio_iommu_iova_free(&iova_copy);
 	vfio_iommu_resv_free(&group_resv_regions);
-out_free:
+out_free_domain:
 	kfree(domain);
+out_free_group:
 	kfree(group);
+out_unlock:
 	mutex_unlock(&iommu->lock);
 	return ret;
 }
@@ -2472,25 +2465,19 @@ static void vfio_iommu_type1_detach_group(void *iommu_data,
 	LIST_HEAD(iova_copy);
 
 	mutex_lock(&iommu->lock);
+	list_for_each_entry(group, &iommu->emulated_iommu_groups, next) {
+		if (group->iommu_group != iommu_group)
+			continue;
+		update_dirty_scope = !group->pinned_page_dirty_scope;
+		list_del(&group->next);
+		kfree(group);
 
-	if (iommu->external_domain) {
-		group = find_iommu_group(iommu->external_domain, iommu_group);
-		if (group) {
-			update_dirty_scope = !group->pinned_page_dirty_scope;
-			list_del(&group->next);
-			kfree(group);
-
-			if (list_empty(&iommu->external_domain->group_list)) {
-				if (!IS_IOMMU_CAP_DOMAIN_IN_CONTAINER(iommu)) {
-					WARN_ON(iommu->notifier.head);
-					vfio_iommu_unmap_unpin_all(iommu);
-				}
-
-				kfree(iommu->external_domain);
-				iommu->external_domain = NULL;
-			}
-			goto detach_group_done;
+		if (list_empty(&iommu->emulated_iommu_groups) &&
+		    !IS_IOMMU_CAP_DOMAIN_IN_CONTAINER(iommu)) {
+			WARN_ON(iommu->notifier.head);
+			vfio_iommu_unmap_unpin_all(iommu);
 		}
+		goto detach_group_done;
 	}
 
 	/*
@@ -2518,7 +2505,7 @@ static void vfio_iommu_type1_detach_group(void *iommu_data,
 		 */
 		if (list_empty(&domain->group_list)) {
 			if (list_is_singular(&iommu->domain_list)) {
-				if (!iommu->external_domain) {
+				if (list_empty(&iommu->emulated_iommu_groups)) {
 					WARN_ON(iommu->notifier.head);
 					vfio_iommu_unmap_unpin_all(iommu);
 				} else {
@@ -2582,41 +2569,42 @@ static void *vfio_iommu_type1_open(unsigned long arg)
 	mutex_init(&iommu->lock);
 	BLOCKING_INIT_NOTIFIER_HEAD(&iommu->notifier);
 	init_waitqueue_head(&iommu->vaddr_wait);
+	INIT_LIST_HEAD(&iommu->emulated_iommu_groups);
 
 	return iommu;
 }
 
-static void vfio_release_domain(struct vfio_domain *domain, bool external)
+static void vfio_release_domain(struct vfio_domain *domain)
 {
 	struct vfio_iommu_group *group, *group_tmp;
 
 	list_for_each_entry_safe(group, group_tmp,
 				 &domain->group_list, next) {
-		if (!external)
-			iommu_detach_group(domain->domain, group->iommu_group);
+		iommu_detach_group(domain->domain, group->iommu_group);
 		list_del(&group->next);
 		kfree(group);
 	}
 
-	if (!external)
-		iommu_domain_free(domain->domain);
+	iommu_domain_free(domain->domain);
 }
 
 static void vfio_iommu_type1_release(void *iommu_data)
 {
 	struct vfio_iommu *iommu = iommu_data;
 	struct vfio_domain *domain, *domain_tmp;
+	struct vfio_iommu_group *group, *next_group;
 
-	if (iommu->external_domain) {
-		vfio_release_domain(iommu->external_domain, true);
-		kfree(iommu->external_domain);
+	list_for_each_entry_safe(group, next_group,
+			&iommu->emulated_iommu_groups, next) {
+		list_del(&group->next);
+		kfree(group);
 	}
 
 	vfio_iommu_unmap_unpin_all(iommu);
 
 	list_for_each_entry_safe(domain, domain_tmp,
 				 &iommu->domain_list, next) {
-		vfio_release_domain(domain, false);
+		vfio_release_domain(domain);
 		list_del(&domain->next);
 		kfree(domain);
 	}
