UAE Tax & Business Changes
Updates
Short notes on what changed in UAE tax, accounting and compliance: the change, the date it bites, and who it applies to. Longer explanations live in the blog.
A Cabinet Decision lands, a guide is reissued with a new date, a regulator amends its rules, and most companies hear about it from a penalty notice.
We check the Federal Tax Authority — its news, its guides and its legislation page — along with ADGM and DMCC every six hours, and publish what changed in the authority's own words, linked to the original. Updates from bodies that block automated access are added by hand, after we have checked them against the issuing authority.
Quoted items reproduce a short extract of the issuing authority's own announcement, with a link to the original. Exiloz is a private consultancy and is not the Federal Tax Authority or any UAE government body. Always read the official text before acting on it.
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Federal Tax Authority Calls on Persons Subject to e-Invoicing to Comply wit the Prescribed Legal Deadlines and Avoid Administrative Penalties#
“• Persons subject to the e-Invoicing System with annual revenues of AED 50 million and above must appoint an Accredited Service Provider by 30 October 2026 and implement the e-Invoicing System by 1 January 2027.”
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E-invoicing: the ASP appointment deadline for AED 50 million+ businesses is 30 October 2026#
Ministerial Decision No. 66 of 2026 set 30 October 2026 as the last date to appoint an accredited service provider, with go-live unchanged at 1 January 2027. Cabinet Decision No. 106 of 2025 fines a late appointment AED 5,000 for each month or part of a month. Businesses under AED 50 million appoint by 31 March 2027.
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Building on the Authority’s efforts to foster a culture of constructive community dialogue and enhance tax awareness#
“His Excellency Abdulaziz Al Mulla, Director General of the Federal Tax Authority (FTA), called on customers and members of society concerned with the tax system to share their ideas and suggestions for the sustainable development of the Authority’s services. This would support…”
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Federal Tax Authority Launches World’s First-of-Its-Kind AI-Powered Digital Platform for Tourist Tax Refunds#
“The Federal Tax Authority (FTA) has launched a new, integrated digital platform powered by artificial intelligence (AI) for Value Added Tax (VAT) refunds to tourists, the latest of its kind worldwide. The launch forms part of the FTA’s strategy to expand the adoption of AI…”
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Ministerial Decision No. 197 of 2026: e-invoice data no longer has to stay in the UAE#
Effective from 1 October 2026, it amends Ministerial Decision No. 243 of 2025. E-invoices and credit notes must still be kept for the Tax Procedures Law period and produced to the FTA on request, but the UAE storage requirement is removed. The two-business-day system failure notice is repealed, and transactions between members of the same tax group are excluded for 24 months from 1 January 2027.
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Federal Tax Authority Issues New Guide on Scope and Registration for Top-up Tax on Multinational Enterprises#
“The Federal Tax Authority (FTA) has issued a new Top-up Tax Guide on Scope and Registration, providing detailed guidance to support Multinational Enterprise (MNE) Groups in understanding the application of the Top-up Tax on Multinational Enterprises in the UAE and their…”
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Federal Tax Authority Organises Joint Awareness Meeting for Accredited Service Providers and Persons Subject to the e-Invoicing System#
“His Excellency Abdulaziz Mohammed Al Mulla, Director General of the Federal Tax Authority (FTA), called on Persons subject to the e-Invoicing System to take the necessary measures to join the System, which simplifies, standardises, and automates invoicing processes through a…”
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FTA: 30 September 2026 is the deadline for filing Tax Returns and paying Corporate Tax for the financial year ended 31 December 2025#
“The Federal Tax Authority (FTA) emphasised the need for all Taxable Persons subject to Corporate Tax whose Taxable Period ended on 31 December 2025 to file their Tax Returns and pay the Corporate Tax due no later than 30 September 2026.”
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VAT return for a quarter ending 30 September 2026 is due 28 October#
Return and payment both fall on the 28th day after the tax period closes. Check your own tax period in EmaraTax first: the FTA assigns monthly and staggered quarterly periods, so not everyone files this month. For those who do, this is also the first return prepared under the new input tax checks that start on 1 October, so supplier TRNs and invoices for late-September purchases are worth checking before the books close.
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Five weeks left to appoint an e-invoicing service provider if revenue is AED 50 million or more#
The Ministry of Finance moved the appointment deadline from 31 July to 30 October 2026 in May. It did not move go-live: businesses in the first phase must be issuing e-invoices through their provider from 1 January 2027. Signing in late October leaves about two months for onboarding and testing.
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