UAE: Tax Authority issues Top-up tax guide to clarify scope and registration under Pillar Two
The Federal Tax Authority (FTA) of the United Arab Emirates (UAE) has issued a new Top-up Tax Guide on Scope and Registration on 7 October 2026. The Guide supports Multinational Enterprise (MNE) Groups in understanding how the Top-up Tax on
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UAE clarifies mandatory reverse charge rules for metal scrap trading
The United Arab Emirates (UAE) Federal Tax Authority (FTA) has issued Public Clarification VATP047 on Cabinet Decision No. 153 of 2025, which makes the reverse charge mechanism mandatory for metal scrap trading between UAE VAT registrants. The
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UAE: FTA issues guidance on free zone, designated zone tests
The UAE’s Federal Tax Authority (FTA) issued Tax Public Clarification – TAXP010 on 2 October 2026. It sets out how a business can determine whether its location is a Free Zone or a Designated Zone under each of the three tax laws. The
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UAE: 2025 corporate tax filing deadline expires today
The UAE's Federal Tax Authority (FTA) has reminded all taxable persons subject to corporate tax, whose taxable period ended on 31 December 2025, that they must file their tax returns and make payments by today, 30 September 2026. Registration,
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UAE, El Salvador sign double taxation agreement
The United Arab Emirates (UAE) and El Salvador have signed a Double Taxation Avoidance Agreement (DTAA), according to a 26 September 2026 press release from the UAE Ministry of Foreign Affairs. The agreement was signed in New York on the
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UAE: FTA sets Corporate Tax exemption rules, filing deadlines for eligible entities
The UAE’s Federal Tax Authority (FTA) Decision No. 15 of 2026 has established the administrative rules, procedural requirements and filing deadlines for entities applying for Corporate Tax exemption under Federal Decree-Law No. 47 of 2022 (the
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Germany, UAE expect early conclusion of tax treaty negotiations
Germany and the UAE are expected to conclude negotiations for a tax treaty between the two countries at an early stage, according to a joint declaration on 10 September 2026 and published by the Emirati Ministry of Foreign Affairs. UAE President
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UAE updates VAT framework with new input tax apportionment, cash payment rules
The UAE’s Ministry of Finance announced the issuance of Cabinet Decision No. (149) of 2026 on 8 September 2026, amending certain provisions of the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (VAT), as part of
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UAE: FTA clarifies VAT amendments on e-invoicing, imports, tax credits
The UAE Federal Tax Authority (FTA) has issued VAT Public Clarification - VATP046, explaining amendments to Federal Decree-Law No. 8 of 2017 on Value Added Tax and its Executive Regulation. The amendments were introduced through Federal
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UAE: FTA announces deadline for corporate returns, payment
The UAE’s tax authority, the Federal Tax Authority (FTA), in an announcement on 2 September 2026, has called on all taxable persons to file Corporate Tax returns and remit payment within nine months following the end of their tax period. Exempt
See MoreUAE: FTA clarifies VAT rules for concerned goods
The UAE Federal Tax Authority (FTA) has issued VAT Public Clarification VATP045 – Concerned Goods – Tax Invoices and Input Tax Recovery on 26 August 2026, setting out the VAT treatment for Concerned Goods imported into the UAE on or before 31
See MoreUAE sets minimum excise price for electronic smoking liquids
The UAE will introduce a minimum excise price of AED 1 per millilitre for liquids used in electronic smoking devices and tools from 1 September 2026, under Cabinet Decision No. 137 of 2026. Issued on 24 July 2026, the decision applies to such
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UAE issues Pillar Two QDMTT guidance on scope, registration, excluded entities
The UAE Federal Tax Authority (FTA) has issued two guides dated 26 August 2026 providing administrative and technical guidance on the Qualified Domestic Minimum Top-up Tax (QDMTT) Legislation. The guidance covers how multinational enterprise
See MoreUAE: FTA sets input VAT verification requirements from October
The UAE Federal Tax Authority has issued Decision No. 13 of 2026 on 22 July 2026, establishing due diligence requirements for Taxable Persons seeking to deduct Input Tax. The Decision applies to the verification of the validity and integrity of
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UAE updates requirements for filing Pillar Two information return
The UAE Ministry of Finance has issued Ministerial Decision No. 133 of 2026 on 25 August 2026, setting out the entities required to file the Pillar Two Information Return under Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on
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UAE: FTA establishes rules for maintaining accounting records
The UAE Federal Tax Authority (FTA) has issued Decision No. 4 of 2026 on 2 June 2026, setting out rules and requirements for maintaining information contained in accounting records and commercial books. The decision establishes the applicable
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UAE: FTA updates supplier verification framework
The UAE Federal Tax Authority (FTA) has issued Decision No. 13 of 2026, setting out verification requirements for suppliers and transactions, with the measures taking effect from 1 October 2026. The decision was approved by the FTA Board on 23
See MoreUAE: FTA clarifies corporate tax treatment of AT1 instrument payments by banks
The UAE Federal Tax Authority (FTA) has issued Corporate Tax Public Clarification CTP012, addressing the Corporate Tax treatment of payments made by banks on Additional Tier 1 (AT1) instruments. The clarification explains whether such payments
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