What the Authority published, and what it means for your position.
Every release read by a partner within the week and reduced to one line you can act on. The full source is always linked.
VAT Public Clarification VATP046: amendments to the VAT Decree-Law
Explains the VAT Law amendments in force from 1 January 2026, including the end of self-invoicing for reverse-charge supplies, a five-year limit on refunds of excess recoverable VAT, and new grounds to deny input VAT linked to tax evasion.
Top-up Tax guides on scope, registration, and excluded and investment entities
The FTA's first guides on the UAE Domestic Minimum Top-up Tax set out which groups are in scope, which UAE entities must register and by when, and how excluded and investment entities are treated.
VAT Public Clarification VATP045: Concerned Goods, tax invoices and input tax recovery
Covers taxable persons buying Concerned Goods from outside the UAE: when output VAT must be accounted for, how tax invoices are issued, and the documents needed to recover input VAT.
Corporate Tax returns for years ended 31 December 2025 are due by 30 September 2026
The FTA confirms the nine-month deadline applies to every taxable person, including those electing Small Business Relief, who must still file a simplified return and keep supporting records.
Ministerial Decision No. 131 of 2026: Small Business Relief extended to 2029
The AED 3 million revenue threshold for Small Business Relief now applies to tax periods ending on or before 31 December 2029, up from 31 December 2026. The relief still has to be elected in the return.
FTA Decision No. 12 of 2026: Top-up Tax registration and deregistration timelines
In-scope entities must register within seven months of the end of their first in-scope fiscal year. Where that year ended before 30 April 2026, the deadline is 30 November 2026.
FTA Decision No. 6 of 2026: extra compliance procedures for free-zone distributors
Qualifying Free Zone Persons that distribute goods or materials face additional procedures to keep the 0% rate, for tax periods starting on or after 1 January 2026.
Ministerial Decision No. 66 of 2026: e-invoicing provider deadline moved to 30 October 2026
Businesses with annual revenue above AED 50 million now have until 30 October 2026, instead of 31 July 2026, to appoint an Accredited Service Provider. Mandatory e-invoicing still starts on 1 January 2027.
Ministerial Decision No. 244 of 2025: the e-invoicing implementation timeline
Sets the phased rollout: a pilot and voluntary adoption from 1 July 2026, mandatory e-invoicing from 1 January 2027 for businesses with revenue of AED 50 million or more, and from 1 July 2027 for the rest.
Ministerial Decision No. 229 of 2025: Qualifying and Excluded Activities for free-zone persons
Replaces Ministerial Decision No. 265 of 2023 with retroactive effect from 1 June 2023 and widens Qualifying Commodities to include industrial chemicals, by-products and environmental commodities.