United Arab Emirates

UAE Federal Tax Authority Issues New Guide onVAT Administrative Exceptions The UAE Federal Tax Authority (FTA) has released an updated “VAT Administrative Exceptions Guide,” outlining the framework for taxpayers to request concessions from specific documentation requirements under the VAT Law. The FTA emphasized that this process does not cover requests for administrative penalty waivers or […]

UAE:  New Penalties for E-Invoicing System Violations Cabinet Decision No. 106 of 2025 Sets Administrative Penalties for Electronic Invoicing System Breaches The Cabinet has issued Decision No. 106 of 2025 concerning the violations and administrative penalties resulting from the breach of legislation regulating the Electronic Invoicing System12. The provisions of this decision apply to violations

United Arab Emirates: VAT Law Amendments toTake Effect from January 2026 The UAE Ministry of Finance has announced the issuance of Federal Decree-Law No. (16) of 2025 amending certain provisions of Federal Decree-Law No. (8) of 2017 on Value Added Tax. The amended provisions will enter into force on 1 January 2026 and form part

United Arab Emirates: Amendments to the TaxProcedures Law to Take Effect in Early 2026 The UAE Ministry of Finance has issued Federal Decree-Law No. (17) of 2025 amending certain provisions of Federal Decree-Law No. (28) of 2022 on Tax Procedures. The amendments aim to enhance the efficiency of the tax system and strengthen transparency and

UAE Tax Authority Updates Corporate Tax User Manuals The UAE Federal Tax Authority (FTA) has updated taxpayer user manuals for the EmaraTax portal. Four separate guides covering corporate tax payments, returns, tax period changes, and de-registration have been published. The United Arab Emirates Federal Tax Authority (FTA) has released comprehensive user manuals to facilitate corporate

UAE Launches Electronic Invoice Revolution:Mandatory from July 2026 The United Arab Emirates (UAE) Ministry of Finance is implementing an electronic invoicing system. Starting July 2026, the system will be mandatory for business-to-business (B2B) and business-to-government (B2G) transactions, aiming to digitalize invoice exchanges. The UAE Ministry of Finance announced the launch of a comprehensive electronic invoicing

UAE Sets Stage for Modernized E-Invoicing withNew Mandate Timeline The UAE Ministry of Finance (MoF) has reinforced its commitment to launching an e-invoicing mandate to modernize and streamline tax processes. The newly launched e-invoicing outlines the mandate’s objectives to reduce manual intervention, improve data security, and optimize reporting efficiency. Key Highlights of the UAE E-Invoicing