UAE: 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 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 Multinational
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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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UAE announces new minimum excise price for e-liquids starting September 2027
The Ministry of Finance has announced the issuance of a Decision on the minimum Excise Price for Tobacco Products and Liquids used in Electronic Smoking Devices and Tools. Under the Decision, the existing minimum Excise Price will continue to
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UAE: MoF extends small business corporate tax relief
The UAE’s Ministry of Finance has announced the issuance of Ministerial Decision No. (131), extending the period during which eligible Taxable Persons can claim Small Business Relief to tax periods ending on or before 31 December 2029. The
See MoreUAE: FTA issues registration, deregistration rules under Pillar Two Top-up tax
The UAE Federal Tax Authority (FTA) issued Federal Tax Authority Decision No. 12 of 2026, establishing the registration, deregistration and notification requirements for entities subject to the domestic Top-up Tax under Cabinet Decision No. 142 of
See MoreUAE: FTA reminds small business relief beneficiaries of corporate tax compliance obligations
The UAE Federal Tax Authority (FTA), in a notice on 3 August 2026, has reminded taxable persons eligible for small business relief that they must submit simplified corporate tax returns within prescribed legal deadlines. FTA has emphasised that
See MoreUAE sets out 2027–29 finance strategy with corporate tax, digital currency, AI reforms
The UAE Ministry of Finance has published its Strategic Plan for 2027–2029, outlining a roadmap to strengthen the country's fiscal framework, improve government financial management, and reinforce its international economic position. The plan
See MoreUAE: FTA publishes guidance on small business corporate tax
The UAE Federal Tax Authority has published the Basic Tax Information Bulletin - Small Business on 30 July 2026, providing guidance in a question-and-answer format covering key tax matters relevant to small businesses. Who should read this
See MoreUAE: FTA approves higher number of VAT refund claims for new residences in 2026
UAE’s Federal Tax Authority (FTA) has reported on 21 July 2026, an increase in the number of beneficiaries of the VAT Refund Scheme for UAE Nationals Building New Residences during the first half of 2026. The Authority approved approximately
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Qatar ratifies income tax treaty with the UAE
Qatar has ratified the income and capital tax treaty with the UAE through Decree No. (39) of 2026, published in the Official Gazette on 25 June 2026. The treaty covers income taxes in both Qatar and the UAE, includes a mutual agreement
See MoreUAE: FTA clarifies downward transfer pricing adjustment rules under corporate tax law
The UAE Federal Tax Authority (FTA) has issued Public Clarification CTP011 on 15 July 2026, clarifying the requirements for transfer pricing adjustments under the Corporate Tax Law. It mandates that all transactions between Related Parties must
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UAE updates private tax clarification guidance with revised procedures
The UAE Federal Tax Authority (FTA) has published an updated Tax Procedures Guide on Private Clarifications (TPGPC1), dated 14 July 2026, setting out the process for taxpayers seeking the authority's official view on uncertain tax technical
See MoreUAE: FTA issues corporate tax FAQ covering Free Zones, exemptions, compliance
The UAE Federal Tax Authority (FTA) has published a summary of its Private Clarifications on Corporate Tax issued up to May 2026, consolidating the guidance into a Frequently Asked Questions (FAQ) format, providing clarification on the application
See MoreUAE updates Pillar Two guidance with OECD 2026 commentary, administrative guidance
The UAE has updated the guidance for its domestic Pillar Two regime by issuing Ministerial Decision No. 96 of 2026 on the Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up
See MoreUAE: FTA issues updated VAT guide for educational services
The UAE's Federal Tax Authority (FTA) has published an updated Education Sector VAT Tax Guide (VATGED1), providing detailed guidance on the VAT treatment of educational services and related goods and services. The June 2026 guide explains the VAT
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