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.
Showing 9 updates tagged VAT. Clear filter
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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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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Input tax checks under FTA Decision No. 13 of 2026 apply from 1 October#
Before recovering input tax, a registered business now has to show it checked that the supply was real and the supplier legitimate. Keep the evidence: TRN verification, the contract or purchase order, and proof the goods or services arrived. A valid tax invoice on its own is no longer the whole test.
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VAT Executive Regulation amended: most changes apply from 1 October 2026#
Cabinet Decision No. 149 of 2026 rewrites parts of the VAT Executive Regulation. It covers composite supplies, medical products, employee accommodation and other staff costs, the Capital Asset Scheme and the Profit Margin Scheme. It also lets the Minister of Finance deny input tax on cash payments above a threshold still to be set. The new apportionment method waits until the first tax year starting after 1 October 2027.
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Private Clarifications#
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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Leaving a VAT tax group: FTA Directive No. 2 of 2026 applies from today#
A member that exits a tax group but stays VAT-registered now follows a set order for output and input tax adjustments, including capital assets still inside their adjustment period. If you left a group this year, re-check the return you already filed.
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VAT Education Guide 29 06 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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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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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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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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