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The FTA says self-invoicing for imported Concerned Goods ended from 1 January 2026, while VATP045 explains the documentary position for earlier imports.
VATP046 gives the FTA's official interpretation of amendments already in force, with practical consequences for foreign businesses, e-invoicing, imports and VAT credit balances.
ZATCA Governor Decision No. 1448-99-13 updates customs procedures and the operating framework for bonded zones, including e-commerce, maintenance, simple assembly and additional documentary controls.
The replacement procurement framework was published on 4 September 2026 and takes effect 120 days later, on 2 January 2027.
Council of Ministers Decision No. 263 prevents documentation of an ownership-transferring transaction involving in-scope land until outstanding White Land and Vacant Property Fees are verified as paid.
The decision identifies which UAE-linked entities must file the Pillar Two Information Return and when a filing by a foreign group entity can satisfy the UAE obligation.
Decision No. 887 and Royal Decree No. M/280 revise the GCC VAT framework for intra-GCC supplies, import VAT, rate flexibility and information sharing.