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Regulatory updates

Federal Tax Authority: latest updates.

New rules, circulars, consultations and notices from UAE regulators, each summarised with who is affected and what to do. Collected by Arakan Lexara from the regulators' own websites.

Arakan Lexara Weekly

The week's changes, what they mean and the deadlines ahead. Every Monday, free.

10 Sept 2026Regulations AmendmentHigh impact
Executive Regulation of Federal Decree Law No 8 of 2017 and its amendments
The executive regulation of Federal Decree Law No 8 of 2017 has been amended to reflect changes in VAT regulations. These amendments are crucial for ensuring compliance with the latest VAT requirements.
4 Sept 2026Public ClarificationMedium impact
Amendments to the VAT Federal Decree-Law No. 8 of 2017 – Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025
This public clarification outlines the amendments made to the VAT Federal Decree-Law No. 8 of 2017, as updated by Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025. These changes are crucial for businesses to understand their VAT obligations and ensure compliance with the updated legal framework.
4 Sept 2026Public ClarificationHigh impact
VATP046 – Amendments to the VAT Law under Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025

Updates are found automatically on regulators' websites and summarised by AI. Check the official source before relying on any item.

Past weekly briefings

Consolidated clarification explaining the combined effect of the 2024 and 2025 VAT Law amendments: the expanded Fixed Establishment definition (foreign staff regularly working at UAE client premises), the interaction between electronic invoicing and Tax Invoice validity, removal of mandatory self-invoicing for reverse-charge imports from 1 January 2026, the five-year VAT refund claim deadline, and the new input-tax-denial rule for evasion-linked supply chains.

2 Sept 2026Press ReleaseHigh impact

Federal Tax Authority Calls on All Persons Subject to Corporate Tax to File Their Tax Returns and Pay the Corporate Tax Due Within the Specified Timeframes to Avoid Late-Payment Penalties

FTA reminds taxable persons with a 31 December 2025 financial year-end that Corporate Tax returns and payment are due by 30 September 2026, including simplified returns for Small Business Relief claimants, and flags record-keeping obligations and late-payment penalty risk.

26 Aug 2026Public ClarificationMedium impact

VATP045 – Concerned Goods: Tax Invoices and Input Tax Recovery

Clarifies tax invoice and input-tax-recovery requirements for imports of 'Concerned Goods' under the reverse charge mechanism, including new due-diligence expectations before recovering input tax where a supply chain may be linked to tax evasion.

26 Aug 2026Cabinet DecisionMedium impact

Cabinet Decision No. 137 of 2026 on Excise Pricing for Tobacco Products and Electronic Smoking Device Liquids

Updates the excise price/valuation basis used to calculate Excise Tax on tobacco products and liquids used in electronic smoking devices. Issued 24 July 2026; published 26 August 2026.

20 Aug 2026FTA DecisionMedium impact

FTA Decision No. 13 of 2026 on Verification Measures and Procedures for Taxable Persons

Sets out verification measures and procedures the FTA may apply to Taxable Persons, relevant to audit and compliance-review activity. Issued 22 July 2026; published 20 August 2026.

20 Aug 2026FTA DecisionLow impact

FTA Decision No. 7 of 2026 on Procedures for Disposal of Seized and Abandoned Goods

Sets out the procedures the FTA will follow when disposing of goods seized or abandoned in connection with tax/customs enforcement action. Issued 11 June 2026; published 20 August 2026.

20 Aug 2026FTA DecisionMedium impact

FTA Decision No. 4 of 2026 on Rules and Requirements for Maintaining Information in Accounting Records and Commercial Books

Prescribes the minimum information taxable persons must retain in accounting records and commercial books to satisfy Tax Procedures Law record-keeping obligations, relevant to audit-readiness. Issued 2 June 2026; published 20 August 2026.

4 Aug 2026FTA DecisionMedium impact

FTA Decision No. 12 of 2026 on Registration and Deregistration Timelines (Corporate Tax)

Updates the prescribed timelines within which Taxable Persons must register and, where applicable, deregister for Corporate Tax, refining the framework first set out in Public Clarification CTP001. Issued 16 July 2026; published 4 August 2026.

3 Aug 2026News AnnouncementMedium impact

FTA Confirms Taxable Persons Eligible for the Small Business Relief Must Submit Simplified Corporate Tax Returns Within Prescribed Legal Deadline

FTA reminds Small Business Relief-eligible taxable persons (resident entities with revenue not exceeding AED 3 million) that they are still required to file a simplified Corporate Tax return by the legal deadline (30 September 2026 for FY2025 year-ends) and maintain records, even though no tax is due, to avoid late-filing penalties.

22 Jul 2026Ministerial DecisionMedium impact

Ministerial Decision No. 64 of 2025 (as Amended) on Eligibility and Accreditation of E-Invoicing Service Providers

Republishes/amends the Accredited Service Provider eligibility, accreditation, ongoing evaluation and termination framework for the e-invoicing system, including two-year renewable accreditation periods. Amendment issued 29 April 2026; published 22 July 2026.

22 Jul 2026Guide UpdateMedium impact

FTA Directives on Tax Transactions Nos. 1 to 5 of 2026

Five technical directives clarifying the VAT treatment of specific transaction types: judicial expert services, VAT group adjustments, digital currency conversion, life insurance fees, and deemed supply valuations. Issued between 10 and 22 July 2026.

14 Jul 2026FTA DecisionMedium impact

FTA Decision No. 6 of 2026 on Additional Procedures for Qualifying Free Zone Person Compliance

Sets additional procedural requirements Qualifying Free Zone Persons must follow to demonstrate and maintain compliance with the 0% Corporate Tax rate conditions. Issued 2 June 2026; published 14 July 2026.

9 Jul 2026FTA DecisionLow impact

FTA Decision No. 2 of 2018 (as Amended) on the Tax Refunds for Tourists Scheme

Updates the rules governing the Tax Refunds for Tourists Scheme (the digital tourist VAT refund system), which the FTA separately reported had grown to over 19,300 connected retail outlets by August 2026. Amendment issued 1 July 2026; published 9 July 2026.

14 May 2026News AnnouncementLow impact

FTA Corporate Tax Late Registration Penalty Waiver Initiative Beneficiaries Expected to Rise to 91,000

FTA reports over 68,600 taxable persons have benefited from the Corporate Tax late-registration penalty waiver (available where the tax return is filed within 7 rather than 9 months of the first tax period end), applied retroactively to penalties incurred since 1 June 2023, with roughly 22,000 more taxpayers eligible.

10 May 2026News AnnouncementMedium impact

Ministry of Finance Extends Accredited Service Provider Appointment Deadline for Large Taxpayers to 30 October 2026

MOF extends the deadline for large taxpayers (revenue AED 50 million or more) to appoint an Accredited Service Provider from 31 July 2026 to 30 October 2026, citing market-readiness feedback and a desire for broader ASP choice; the underlying mandatory go-live date of 1 January 2027 for large taxpayers is unchanged. 32 ASPs were approved as of the announcement.

29 Apr 2026Public ClarificationMedium impact

CTP010 – Clarification of the Terms "Director" and "Officer" under Article 36 of the Corporate Tax Law

Clarifies who qualifies as a 'Director' or 'Officer' for Connected Persons purposes under Article 36 — based on actual decision-making authority rather than job title — affecting remuneration deductibility (AED 500,000 disclosure threshold), disclosure obligations and transfer pricing documentation.

1 Apr 2026Cabinet DecisionHigh impact

Cabinet Decision No. 215 of 2025 and Ministerial Decision No. 24 of 2026 on the Research & Development Tax Incentive

Introduces a tiered, pre-approved R&D tax credit (15%/35%/50% depending on qualifying spend and R&D headcount, capped at AED 5 million per entity per year, minimum AED 500,000 qualifying project spend) that can offset Corporate Tax or Pillar Two top-up tax, non-refundable but carried forward indefinitely, effective for tax periods from 1 January 2026 under the framework introduced by Federal Decree-Law No. 28 of 2025. Publication date is the date of secondary reporting; exact Official Gazette dates for both instruments were not independently confirmed — flagged.

3 Mar 2026Guide UpdateHigh impact

Ministry of Finance Issues Detailed Electronic Invoicing Implementation Guidelines

MOF publishes further implementation guidance confirming the Tax Identification Number as the e-invoicing participant identifier, a 24-month grace period from 1 January 2027 for VAT-grouped intercompany transactions, six defined electronic invoice categories, and line-level VAT/tax-category-code requirements across eight specific transaction scenarios (e.g. free zone dealings, deemed supplies, margin scheme, e-commerce).

23 Feb 2026Guide UpdateHigh impact

FTA Technical Guidance on Mandatory Electronic Invoicing Data Fields (Data Dictionary)

FTA publishes a detailed technical data dictionary specifying the 51 mandatory fields for electronic tax invoices and the adapted field set for commercial e-invoices, adopting the Peppol PINT AE (UAE) specification, TIN-based seller identifiers, and XML structure requirements ahead of the July 2026 voluntary pilot.

29 Jan 2026FTA DecisionLow impact

FTA Decision on Standards, Controls and Procedures for Excise Goods Shortages

Sets standards and procedures the FTA applies when assessing shortages of excise goods (e.g. inventory/stocktake discrepancies) at designated excise zones and warehouses. FTA's own legislation listing labels this 'No. 6 of 2025' despite a January 2026 issue date; exact number/year could not be independently reconciled within this research session — flagged for verification.

12 Jan 2026Cabinet DecisionMedium impact

Cabinet Decision No. 1 of 2026 on Corporate Tax Exemption for Qualifying Sports Entities and Related Organizations

Establishes a Corporate Tax exemption framework, applied retrospectively to the 1 June 2023 Corporate Tax commencement date, for International Sports Entities, their Sports Entity subsidiaries, and Ancillary Entities, subject to registration, a 60-business-day application window, and annual eligibility declarations in place of tax returns.

8 Jan 2026Cabinet DecisionMedium impact

Cabinet Decision No. 55 of 2025 Exempting Certain Persons from Corporate Tax

Sets out categories of persons/entities exempt from UAE Corporate Tax and the conditions attaching to that exemption. Issued 2 May 2025; published on FTA's Official Gazette listing 8 January 2026 — flagged for date uncertainty (underlying rule likely applicable from an earlier date).

30 Dec 2025Press ReleaseLow impact

Implementation of Amendments to Certain Provisions of the Federal Tax Authority's Service Fees Effective from 1 January 2026

Introduces new FTA service fees for Unilateral Advance Pricing Agreement applications/renewals, and cancels the fee for paper tax registration certificates in favour of free QR-coded electronic certificates for all registrants.

29 Dec 2025Cabinet DecisionMedium impact

Cabinet Decision No. 198 of 2025 Amending the Executive Regulation of the Excise Tax Law

Updates Excise Tax registration protocols (including FTA authority to unilaterally register non-compliant persons), extends the window for claiming excise deductions to the subsequent tax period, aligns refund timelines with the Tax Procedures Law, and broadens refund eligibility for non-taxable persons. Date shown is the decision's issue date; the exact Official Gazette publish date was not independently confirmed — flagged.

25 Dec 2025FTA DecisionMedium impact

FTA Decision No. 10 of 2025 on the Mechanism for Calculating Sugar and Sweetener Percentages

Provides the technical calculation methodology (including for concentrates and powders) that businesses must use to determine sugar/sweetener content per 100ml for the new tiered sweetened-drinks excise tax rates under Cabinet Decision No. 197 of 2025. Issued 12 December 2025; published 25 December 2025.

25 Dec 2025FTA DecisionLow impact

FTA Decision No. 11 of 2025 on Additional Cases for Excise Tax Deduction

Expands the circumstances in which excise tax already paid may be deducted/recovered, and sets related controls, supporting the transition to the new sweetened-drinks tax structure. Issued 12 December 2025; published 25 December 2025.

23 Dec 2025Cabinet DecisionMedium impact

Federal Decree-Law No. 28 of 2025 Amending the Corporate Tax Law (Tax Credits and Incentives)

Amends the Corporate Tax Law to create a legislative framework allowing certain tax credits/incentives (e.g. the subsequently-introduced R&D tax credit — see FTA-2026-006) to be refundable rather than only offsettable against tax liability; further scope and eligibility to be defined via Cabinet Decisions/executive regulations. Publication date is a best-sourced estimate based on secondary reporting; the exact Official Gazette issue/publish date could not be independently confirmed within this research session — flagged.

21 Dec 2025Cabinet DecisionMedium impact

Cabinet Decision No. 153 of 2025 on the Application of the Reverse Charge Mechanism on Metal Scrap

Extends the domestic VAT reverse-charge mechanism to supplies of metal scrap between VAT-registered businesses, shifting output VAT accounting to the registered recipient to reduce fraud risk in the scrap-metal supply chain. Issued 4 November 2025; published 21 December 2025.