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GCC Tax & Policy Calendar
Future-dated tax implementation milestones, official compliance deadlines and announced policy targets—separated by legal status so a proposal is never presented as enacted law.
Only reviewed future milestones appear in the results. You can select any GCC jurisdiction; an empty result does not mean that no change will occur. Dates are never inferred from rumours, market commentary or unpublished expectations.
| Date | Jurisdiction | Topic | Status | Milestone | Who it affects | Source |
|---|---|---|---|---|---|---|
| 30 Oct 2026Compliance deadline | United Arab Emirates | E-invoicing | Deadline set | First-wave businesses must appoint an Accredited Service Provider The Ministry of Finance extended the ASP appointment deadline for the first mandatory eInvoicing wave while keeping the 1 January 2027 implementation date unchanged. | In-scope persons in the first mandatory phase at the AED 50 million revenue threshold. | UAE Ministry of Finance MoF eInvoicing amendment announcement |
| 2026-10-31Compliance deadline | United Arab Emirates | Corporate tax | Deadline set | Article 3(5) transitional exemption application deadline FTA Decision 15 limits this exception to specified wholly owned and controlled entities and tax periods ending before 1 January 2026. | Qualifying Article 4(1)(h) entities wholly owned and controlled by Article 4(1)(a) or (b) persons, for periods ending before 1 January 2026. | UAE Federal Tax Authority UAE Federal Tax Authority · Decision No. 15 of 2026 |
| 2026-11-30Compliance deadline | United Arab Emirates | Corporate tax | Deadline set | Top-up tax registration for fiscal years ending before 30 April 2026 FTA Decision 12 Article 2(2); all other cases follow seven months from the end of the first in-scope fiscal year. | Entities subject to UAE top-up tax with a fiscal year ending before 30 April 2026; other cases use the seven-month rule. | UAE Federal Tax Authority UAE Federal Tax Authority · TTGREG1 Scope and Registration |
| 1 Jan 2027Effective date | United Arab Emirates | E-invoicing | Effective date set | Mandatory eInvoicing begins for the first business wave The mandatory implementation date remains fixed for the first phase of businesses under the UAE Electronic Invoicing System. | In-scope persons in the first mandatory phase at the AED 50 million revenue threshold. | UAE Ministry of Finance MoF eInvoicing amendment announcement |
| 31 Mar 2027Compliance deadline | United Arab Emirates | E-invoicing | Deadline set | Later-wave businesses and government entities must appoint an ASP The published rollout requires businesses below the AED 50 million revenue threshold and in-scope government entities to appoint an Accredited Service Provider by this date. | In-scope businesses below AED 50 million annual revenue and government entities. | UAE Ministry of Finance MoF eInvoicing implementation timeline |
| 1 Jul 2027Effective date | United Arab Emirates | E-invoicing | Effective date set | Mandatory eInvoicing begins for businesses below AED 50 million The second mandatory business phase is scheduled to implement the Electronic Invoicing System from this date. | In-scope businesses with annual revenue below AED 50 million. | UAE Ministry of Finance MoF eInvoicing implementation timeline |
| 1 Oct 2027Effective date | United Arab Emirates | E-invoicing | Effective date set | Mandatory eInvoicing begins for in-scope government entities The government-entity phase of the published UAE Electronic Invoicing System rollout is scheduled to start from this date. | Government entities within the scope of the Electronic Invoicing System. | UAE Ministry of Finance MoF eInvoicing implementation timeline |
Calendar methodology
Dates with legal context, not just dates
Public sources only.
Entries are tied to official ministries, tax authorities or other public bodies. Secondary commentary is not used as the evidentiary source for a calendar row.
Status matters.
Effective dates, compliance deadlines, official rollout dates and target years are labelled separately. Proposed measures remain visibly proposed until the public legal record changes.
No forced symmetry.
The calendar does not manufacture one item per GCC country. Coverage expands when a future-dated public milestone is verified and reviewed.