Every UAE tax change, as it happens.

From 1 October 2026, input VAT recovery depends on documented supplier and supply verification, not just a valid tax invoice. Map your supplier base against the AED 10,000 / 100,000 / 375,000 thresholds now, and put a written verification policy in place before the deadline.

Sets the method for valuing deemed supplies of services, such as services provided for no consideration. If you give services away free, to related parties or otherwise, this is the valuation the FTA expects on your return.

Clarifies the treatment of fees and charges that form part of life insurance and life reinsurance contracts. Insurers and brokers should check their fee classifications against the directive.

Fixes the method for converting the value of digital currencies into dirham for VAT purposes. If you accept payment in digital currencies, apply this conversion consistently in your returns.

Sets the timelines that apply to Corporate Tax registration and deregistration applications. If you are setting up or closing an entity, check your dates against this decision; late registration and late deregistration each carry penalties.

Explains how output and input tax must be adjusted after a registrant exits a VAT tax group. If your group structure is changing, build these adjustments into the exit checklist rather than discovering them at the next return.

Clarifies the VAT treatment of judicial expert services. Mainly relevant to court-appointed experts and the firms that engage them.

The consolidated text of the tourist refund scheme with its latest amendments. Retailers registered for the scheme should confirm their in-store process still matches the current rules.

Sets the procedures the FTA follows when disposing of seized and abandoned goods. If your goods are ever detained, the windows for reclaiming them are short, so act quickly.

Scanned and electronic records are valid only if they are complete, identical to the original, clearly legible on screen and accessible to the FTA, including passwords and encryption keys. Partial scans no longer count as records.

This looks like a filing formality, but it is really a targeted anti-abuse measure for free-zone distribution. If you claim 0% on distribution income in or from a Designated Zone, you now need an Agreed-Upon Procedures report, prepared to a set ISRS 4400 methodology and filed within 30 days of your Corporate Tax return. Because it applies retroactively from 1 January 2026, start gathering customer trade licences, reseller declarations and customs records now rather than reconstructing them at year-end — and remember the report proves procedure, not entitlement to the 0% rate.

Nine months sounds generous, but the return surfaces decisions you cannot rush — opening balances for your first tax period, whether to elect for Small Business Relief, and how related-party transactions are priced. Leaving it to September also means competing for reviewer time when every December year-end is filing at once. We recommend drafting the return now, resolving any open positions early, and filing well before the 30 September deadline so any tax due is funded and planned rather than a surprise.

The phased e-invoicing rollout in one decision: businesses with revenue of AED 50 million or more appoint an Accredited Service Provider by 30 October 2026 and go live on 1 January 2027, with smaller businesses following from 1 July 2027.

The eligibility criteria and accreditation procedure for e-invoicing service providers. Before appointing a provider, check that they are accredited or realistically on track to be.

The consolidated Executive Regulation behind day-to-day tax administration: record keeping periods, audits, voluntary disclosures and penalty administration. This is the text our record keeping guidance traces back to.

Updates the FTA's policy on how public and private clarifications and directives are issued. Worth reading before you submit a private clarification request, as it sets out what the FTA will and will not entertain.

Updated standards, controls and procedures for dealing with shortages and losses in excise goods. Excise warehouse keepers should align their stock loss documentation with the amended text.

This is a big-group rule, not an SME one. If your consolidated group revenue is below EUR 750 million, nothing changes and you remain on the standard 9% Corporate Tax. If you are part of an in-scope multinational, the work is data rather than guesswork — you need consistent financial information across every UAE entity to calculate the effective tax rate and any top-up. We help in-scope groups scope their entities, gather the Pillar Two data, and model the likely top-up well before year-end.

There is nothing to file yet, but the direction of travel is now fixed in law, and the go-live dates followed quickly. The cheapest preparation is a software decision — choosing an accounting platform that can integrate with an accredited service provider, and cleaning up your customer and product master data now, while there is no deadline pressure. We can review whether your current system is on the providers' roadmap and flag the gaps you would otherwise only discover during onboarding.

The changes that bite most are around evidence. If you zero-rate exports or supply certain financial services, the documentation you keep to support that treatment has to meet the updated rules — and the burden is on you to produce it, not on the authority to disprove it. We recommend a short review of your zero-rated and exempt supplies against the amended regulation, so anything at risk of being reclassified as standard-rated is corrected before your next return rather than on audit.

If you have not registered for Corporate Tax, treat this as urgent. The AED 10,000 penalty applies for late registration regardless of whether you actually owe any tax, and the deadline depends on the month your licence was originally issued — not on your financial year. Send us your trade licence and we will confirm your exact deadline, complete the registration on the FTA portal, and, if a deadline has already passed, advise on the penalty and any waiver or instalment options available.

Two things catch businesses out here. First, the arm's-length principle and the related-party disclosure on the Corporate Tax return apply even when you are below the Local File and Master File thresholds; being small does not exempt your intercompany pricing. Second, documentation is expected to exist when you file, not to be written afterwards if you are questioned. We benchmark your related-party charges, prepare the Local and Master Files where the thresholds are met, and give you a defensible position before the return is due.

If your e-commerce supplies exceed AED 100 million, box 1 of your VAT return must report them by the emirate where the customer receives them, and your systems need to capture that at transaction level. That is exactly the kind of figure that draws questions on a VAT audit, so make sure the emirate tag comes from the platform, not a year-end estimate.