Critical
United Arab Emirates VAT
VAT Executive Regulation amendments are effective from 1 October
EffectiveDecision 149 applies from 1 October 2026 except Article 55, which applies to the first tax year commencing after 1 October 2027; Decision 17 supplies employee-expense recovery conditions
- Change reviewed
- 1 Sept 2026
- Effective / starts
- 1 Oct 2026
Who is affected
UAE VAT registrants, especially businesses with bundled supplies, employee-benefit costs, material cash payments, capital assets or partly exempt activities.
What to do
Apply the current supply, employee-expense and capital-asset controls; check FTA Decision 17 conditions and plan Article 55 for the first tax year commencing after 1 October 2027. Verify any separate ministerial cash threshold before using a numerical cap.
Why it matters
The decision changes several day-to-day VAT rules and introduces a future output-based apportionment formula, while leaving the cash-payment threshold to a later Ministerial Decision.
CriticalUnited Arab Emirates VAT / E-invoicing
UAE e-invoicing: first-wave provider appointment is due by 30 October
EnactedPersons subject to the UAE Electronic Invoicing System with revenue of at least AED 50 million must appoint an Accredited Service Provider by 30 October 2026. Mandatory implementation for that cohort remains 1 January 2027, under Ministerial Decision No. 66 of 2026.
- Change reviewed
- 10 May 2026 · Ministry amendment announcement
- Effective / starts
- 1 Jan 2027
- Deadline
- 30 Oct 2026
Who is affected
In-scope persons with revenue equal to or above AED 50 million.
What to do
Appoint a currently accredited provider by 30 October and complete implementation for 1 January 2027.
Why it matters
Confirm the legal person, relevant revenue calculation and applicability of the first wave. Retain the appointment evidence and reconcile the selected provider's accreditation status with the current Ministry framework.
CriticalUnited Arab Emirates Corporate Tax
UAE corporate tax exemptions: a narrowly scoped 31 October deadline
EffectiveFTA Decision No. 15 of 2026, effective 15 September, replaces Decision No. 7 of 2023 and updates corporate-tax exemption applications. Article 3(5) permits qualifying juridical persons under Article 4(1)(h) of the Corporate Tax Law, wholly owned and controlled by persons under Article 4(1)(a) or (b), to apply by 31 October 2026 for tax periods ending before 1 January 2026, if the exemption conditions were met.
- Change reviewed
- 15 Sept 2026
- Effective / starts
- 15 Sept 2026
- Deadline
- 31 Oct 2026
Who is affected
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.
What to do
Check Article 3(5) eligibility before applying the October exception; other exemption applicants follow separate rules.
Why it matters
T&M analysis: exemption applications need a documented legal basis, ownership and control evidence, the correct tax period and proof that the relevant conditions were satisfied. An entity's name or government connection alone is insufficient to determine eligibility.
CriticalUnited Arab Emirates Pillar Two
UAE top-up tax guide highlights 30 November registration timing
Guidance issuedThe FTA highlighted its Top-up Tax Scope and Registration guide in a release dated 7 October and a webpage labelled 8 October. The guide itself is dated August 2026; the official guide register lists 26 August. The announcement should not be read as a new October tax regime.
- Change reviewed
- 26 Aug 2026
- Deadline
- 30 Nov 2026
Who is affected
Entities subject to UAE top-up tax with a fiscal year ending before 30 April 2026; other cases use the seven-month rule.
What to do
Confirm entity scope and fiscal year, then complete the applicable registration process under FTA Decision 12.
Why it matters
T&M analysis: an ordinary corporate-tax registration is not evidence that the separate Pillar Two process is complete. Groups should establish which UAE entities are covered, who owns the group information and how their fiscal periods align.
ImportantUnited Arab Emirates VAT
VATP045 clarifies evidence for pre-2026 Concerned Goods imports
Guidance issuedFTA public clarification issued 26 August 2026
- Change reviewed
- 26 Aug 2026
Who is affected
VAT registrants recovering input tax on Concerned Goods imported on or before 31 December 2025.
What to do
Reconcile the customs declaration, overseas supplier invoice and VAT-return treatment for affected historic imports.
Why it matters
The clarification gives a practical evidence route for historic transactions that can still affect recoverable input tax.
ImportantUnited Arab Emirates Excise Tax
Minimum excise prices for tobacco and e-smoking liquids are in force
EffectiveCabinet Decision No. 137 of 2026 applies from 1 September 2026
- Change reviewed
- 1 Sept 2026
- Effective / starts
- 1 Sept 2026
Who is affected
Producers, importers, warehousekeepers and businesses dealing in the covered tobacco products and e-smoking liquids.
What to do
Check product master data and excise-price calculations against the new minimums and retain the supporting classification evidence.
Why it matters
The minimum-price floor can directly change the excise base for affected products.
ImportantUnited Arab Emirates VAT / E-invoicing
UAE replaces e-invoicing pre-approval with direct provider accreditation
EffectiveThe UAE Ministry of Finance announced Ministerial Decision No. 168 of 2026 on 9 October. The Ministry states that it applies from 1 October 2026 and replaces Decision No. 64 of 2025 and its amendments, including Decision No. 56 of 2026.
- Change reviewed
- 1 Oct 2026
- Effective / starts
- 1 Oct 2026
Who is affected
Electronic invoicing service providers and businesses selecting them.
What to do
Distinguish preliminary approval from accreditation; the Ministry states a transition of up to 30 days from 1 October.
Why it matters
T&M analysis: businesses selecting an e-invoicing partner should distinguish preliminary approval from completed accreditation. A historic provider shortlist is useful procurement evidence but cannot by itself establish the provider's current standing.
ImportantUnited Arab Emirates VAT
Input-VAT supplier-verification controls are effective
EffectiveFTA Decision 13 applies from 1 October 2026
- Change reviewed
- 20 Aug 2026
- Effective / starts
- 1 Oct 2026
Who is affected
Taxable persons deducting input VAT on supplies where the anti-evasion verification framework applies.
What to do
Check current onboarding and transaction evidence, aggregate supplier thresholds and retain documented review responsibilities.
Why it matters
Input-tax recovery will increasingly depend on documented verification controls rather than invoice possession alone.
ImportantUnited Arab Emirates Tax Incentives
UAE clarification separates free-zone status across corporate tax, VAT and excise
Guidance issuedThe FTA issued public clarification TAXP010 on Free Zones and Designated Zones for Tax Purposes, listed in its register on 2 October. The clarification explains that corporate tax, VAT and excise use different definitions and requirements.
- Change reviewed
- 2 Oct 2026
Who is affected
Businesses operating in UAE free zones or designated zones.
What to do
Evidence the location status separately for corporate tax, VAT and excise; do not infer transaction treatment from a licence alone.
Why it matters
T&M analysis: a master-data field labelled free zone is too broad if the business uses it to drive several taxes. Record the location's legal status for each regime and the evidence supporting that classification.
MonitorUnited Arab Emirates Corporate Tax
The 30 September corporate-tax deadline has passed for 2025 calendar year-ends
EffectiveHistorical 30 September 2026 deadline; the statutory nine-month rule remains operative
- Change reviewed
- 4 Sept 2026
- Deadline
- 30 Sept 2026
Who is affected
UAE Taxable Persons with a tax period ending 31 December 2025, subject to any specific FTA treatment applicable to them.
What to do
Confirm filing acknowledgement and payment settlement; address outstanding obligations using the applicable FTA process.
Why it matters
The calendar-year deadline has passed. Outstanding filing, payment or acknowledgement issues require prompt reconciliation under the applicable FTA process.