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Qatar's Supreme Judiciary Council and General Tax Authority signed a memorandum to strengthen institutional coordination and electronic connectivity. The GTA says it will support shared judicial committees, including the Tax Grievance Committee.
FTA 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.
The 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.
Persons 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.
The 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.
The UAE Ministry of Finance announced the listing and start of secondary trading of its second sovereign retail T-Sukuk on Nasdaq Dubai on 2 October, after subscription, allocation and settlement.
The 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.
Council of Ministers Decision No. 282 requires the receiving government entity to continue an existing municipal real-estate investment contract or compensate the investor for all damages resulting from cancellation.
Regulation (EU) 2026/2108 was signed on 16 September, published on 19 September and entered into force on 20 September. This update replaces the earlier account describing Parliament approval and publication as pending.
The 92-jurisdiction review finds stable average corporate rates alongside investment incentives, sector levies, VAT digitalisation and health-tax reform.
Most amendments in Cabinet Decision No. 149 of 2026 took effect on 1 October. They address operating rules including employee-benefit input tax, purchase-price treatment, capital assets and other VAT provisions.
Licensed entities carrying out qualifying activities in four Saudi SEZs must satisfy annual substance requirements and file an annual economic-substance return.
The GTA's announced laboratory-to-Dhareeba procedure for sweetened-drink registrations starts on 1 November 2026. Analysis certificates will be transmitted electronically through integration with Ministry of Public Health-accredited laboratories registered with the GTA.
The proposal would set criteria for licensed professionals dealing with ZATCA on behalf of taxpayers; it is a consultation, not an effective taxpayer rule.
Qatar Pillar Two registration, the UAE September corporate-tax deadline, Saudi penalty relief, UAE Pillar Two reporting and Saudi e-invoicing should already be on regional tax teams' Q4 agenda.
VAT declared through the EU’s OSS and IOSS schemes reached €38.8bn in 2025, up 17%, while Single VAT Registration implementation moves toward 2027.
Public comments on the proposed transfer-pricing revisions were published on 24 August, with an OECD consultation meeting scheduled for 9 November 2026.
The Multilateral BEPS Convention entered into force for Montenegro on 1 September 2026 following its May ratification deposit.
The GTA has launched the Global and Domestic Minimum Tax registration service and asks in-scope groups to complete initial registration within three months of activation.
The GTA attributes the higher filing rate to Dhareeba improvements, digital services, taxpayer communication and awareness activity.
ZATCA says Wave 25 covers taxpayers whose VAT-subject revenues exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025.
ZATCA's extended cancellation-of-fines initiative can cover specified late-registration, late-payment, late-filing and VAT return-correction penalties where conditions are met.
The statutory nine-month filing and payment rule produced a 30 September 2026 deadline for taxable persons with a tax period ending 31 December 2025, subject to any specific applicable treatment. That date has passed.
Cabinet Decision No. 137 of 2026 sets minimum excise prices from 1 September for cigarettes, water-pipe and similar tobacco, and liquids used in electronic smoking devices.
FTA Decision No. 13 of 2026 took effect on 1 October. It prescribes supplier and supply verification for input-tax deduction under the VAT anti-evasion framework. The source link now points directly to the FTA-hosted instrument.