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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Appoint your accredited service provider before the e-invoicing window opens#
The Peppol-based system runs through an accredited service provider, and onboarding takes longer than most finance teams plan for: master data, TRN validation and a test exchange all have to pass first.
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Economic Substance filings have stopped: old years have not#
ESR no longer applies to financial years from 2023 onwards. Notifications and reports for 2019 to 2022 remain open, and penalties for those years are still enforceable.
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CBUAE Maintains the Base Rate at 3.65%#
Press release published by the Central Bank of the UAE. Read the original notice for the full text.
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CBUAE Updates AML/CFT/CPF Guidance for Licensed Financial Institutions#
Press release published by the Central Bank of the UAE. Read the original notice for the full text.
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Domestic Minimum Top-up Tax: 15% for large multinational groups#
It reaches groups with consolidated revenue of EUR 750 million or more in at least two of the four preceding years. Most UAE SMEs are outside it, but a UAE subsidiary of a group that size is inside it.
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VAT Refund for UAE Nationals Building New Residences#
Published by the Federal Tax Authority as a PDF on its guides, references and public clarifications page. Read the original before acting on it.
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CBUAE Maintains the Base Rate at 3.65%#
Press release published by the Central Bank of the UAE. Read the original notice for the full text.
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CBUAE Issues Guidance Note to Protect Consumers and Ensure Responsible Use of Artificial Intelligence in the Financial Sector#
Press release published by the Central Bank of the UAE. Read the original notice for the full text.
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CBUAE Maintains the Base Rate at 3.65%#
Press release published by the Central Bank of the UAE. Read the original notice for the full text.
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Profit Margin Scheme EN 02 01 2026#
Published by the Federal Tax Authority as a PDF on its guides, references and public clarifications page. Read the original before acting on it.
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