15 UAE VAT & Tax Procedures Shaping the 2026 Compliance Landscape
2026 is not about introducing new taxes.
It is about a fundamental shift in enforcement logic.
UAE tax authorities are moving away from flexible, open-ended approaches and toward hard statutory deadlines. Businesses can no longer rely on extensions, informal adjustments, or deferred clean-ups.
Filing obligations are evolving as well. The traditional model of periodic filings is being replaced by transaction-level visibility. Every invoice, every transaction, and every adjustment now matters.
This is no longer a paperwork exercise. It represents a new way of managing tax compliance as an operational discipline.
VAT, Corporate Tax, and Excise cannot be treated in isolation anymore. They are now operating within a connected framework that requires integrated oversight, and procedural failures in one tax category can trigger wider reviews across the entire federal tax system.
Therefore, companies must align their processes, controls, and systems to manage all three together.
To understand why these changes matter operationally, businesses must first grasp the three structural shifts driving the 2026 reforms.
The Three Forces Reshaping UAE Tax Compliance in 2026
2026 is reshaping how businesses manage tax. Compliance is now driven by clarity, accountability, and technology. The reforms compel companies to abandon outdated practices and adapt to three structural shifts that will define UAE tax operations going forward.
1. Financial Certainty Replaces Open-Ended Positions
Financial certainty is the new standard. The introduction of strict five-year statutes of limitation places a definitive time limit on how long tax positions can remain open. The era of indefinite accumulation of VAT credits has ended. Businesses must actively reconcile VAT balances and monitor expiry timelines to avoid unexpected losses.
Companies that continue to rely on legacy approaches risk forfeiting legitimate VAT credits. Many organizations will require professional support, including UAE VAT compliance services 2026, to manage these changes efficiently and ensure action is taken before the non-extendable deadline of 31 December 2026.
2. Due Diligence Becomes a Legal Standard
“Knew or should have known” is no longer a theoretical concept. It is now a legal compliance benchmark. Businesses are accountable not only for their own actions but also for the integrity of their suppliers and transactions. Robust due diligence has become a statutory obligation.
Failure to assess supplier legitimacy, commercial substance, or transactional integrity can create significant compliance risks. Weak controls in this area may expose companies to penalties and adverse findings during an FTA audit, even where tax calculations themselves appear technically correct.
3. Digital Systems Become the Primary Compliance Layer
Digital readiness is no longer optional. Mandatory e-invoicing provides the Federal Tax Authority with real-time transaction visibility, fundamentally changing how audits are conducted.
Compliance is increasingly determined by system integrity rather than post-period reconciliations.
Modern digital systems help businesses remain aligned in accordance with Federal Decree-Law No. 16/17 of 2025. Organizations that delay system upgrades or underestimate integration complexity risk operational disruption, delayed filings, and financial penalties.
The most immediate and irreversible impact of the 2026 reforms begins with financial certainty, specifically, how long tax positions can legally remain open.
The New Statute of Limitations Framework
2026 introduces a heightened sense of urgency into UAE tax compliance. Businesses can no longer assume that VAT credits or other tax positions may remain unresolved indefinitely.
Financial positions are now strictly time-bound by law, and understanding the statute of limitations has become a core requirement for maintaining financial certainty, managing compliance risks, and preparing for potential FTA audit exposure. This shift marks a clear move away from flexibility and toward enforcement discipline in accordance with Federal Decree-Law No. 16/17 of 2025.
Critical Law 1: Five-Year Hard Deadline for Excess Input Tax Recovery
From 1 January 2026, recoverable VAT credits are subject to a strict five-year limitation period. The clock begins at the end of the tax period in which the credit arises. Businesses have only five years to either carry forward excess input tax or submit a refund claim.
Once this period expires, the right to recover the credit is permanently forfeited, with no extensions or remedial options available.
This fundamentally changes how VAT balances must be managed. Indefinite accumulation of credits is no longer viable. Businesses must actively track aging balances, regularly reconcile positions, and ensure claims are filed on time.
Many organisations will need UAE VAT compliance services in 2026 to implement system-based monitoring, including ERP alerts, to prevent credits from expiring unnoticed.
Failure to do so directly undermines financial certainty and increases exposure during an FTA audit, especially as transaction data becomes more transparent through e-invoicing.
Critical Law 2: Transitional Relief for Expiring Refund Claims
A one-time transitional window applies to legacy VAT credits, particularly those arising during the 2018–2020 periods. Businesses whose five-year recovery period has already expired, or is about to expire shortly after 1 January 2026, are granted a final opportunity to submit refund claims before the non-extendable deadline of 31 December 2026.
This deadline is absolute. Any claim not submitted within this window will be permanently lost, regardless of its validity. This relief is not a concession or grace period; it is a structured exit mechanism designed to close historical positions and reset the compliance framework.
Delaying action significantly increases compliance risks, particularly when documentation gaps exist or when records cannot be reconciled with system data. In the current environment, unresolved legacy balances are more likely to trigger deeper scrutiny during an FTA audit.
Critical Law 3: Alignment of VAT Procedures Under the Tax Procedures Law
As part of the 2026 reforms, VAT-specific procedural provisions have been repealed and consolidated under the Tax Procedures Law. VAT, Corporate Tax, and Excise Tax are now governed by a single procedural framework, creating uniform rules for time limits, assessments, and administrative actions.
While this alignment simplifies the legal structure, it also expands exposure. Procedural failures, documentation weaknesses, or missed deadlines in one tax area can now have cross-tax consequences.
Businesses must treat compliance holistically, ensuring that internal controls, due diligence processes, and record-keeping standards are consistent across all tax types. For many, UAE VAT compliance services 2026 will be essential to manage this integrated framework and maintain defensible positions across the board.
Critical Law 4: Extended Audit Windows for Late Refund Claims
Although the standard statute of limitations remains 5 years, late refund claims effectively extend audit exposure. Where a claim is filed close to the expiry of the limitation period, the Federal Tax Authority gains additional time to review and assess the position. This prolongs the period during which records must be retained and increases the likelihood of extended FTA audit engagement.
In practical terms, procrastination carries a measurable cost. Late claims not only delay recovery but also extend risk. Businesses that maintain weak documentation or inconsistent records expose themselves to longer audit windows and heightened scrutiny.
Preserving financial certainty in 2026, therefore, depends on early action, disciplined deadline management, and robust digital readiness, particularly as claims are increasingly assessed against real-time transactional data generated through e-invoicing systems.
Critical Law 5: Five-Year Limit on FTA Use of Excess Credits
The statute of limitations also introduces protection for taxpayers by limiting how long the FTA may allocate excess credits or overpayments against future liabilities. Once the five-year period expires, historic overpayments cannot be arbitrarily applied to new tax exposures.
This alignment provides predictability in cash flow planning and reinforces financial certainty for compliant businesses. However, it also places responsibility squarely on taxpayers to ensure that VAT balances are accurate, well-documented, and actively managed within the allowable timeframe.
Leveraging UAE VAT compliance services in 2026 can help businesses validate balances, maintain defensible records, and reduce disputes during any future FTA audit.
While statutes of limitation define how long tax positions remain open, the next layer of reform determines whether those positions are defensible at all. This is where enforcement shifts from administrative timing to behavioural and governance risk.
From Administrative Errors to Behavioral Risk
2026 moves the focus from simple mistakes to the behavioral risk of non-compliance. Authorities now scrutinize not only calculation errors but also governance weaknesses, supplier relationships, and internal controls. Businesses must strengthen processes to reduce compliance risks.
Critical Law 6: The “Knew or Should Have Known” Input Tax Disallowance
From 2026, UAE tax enforcement moves decisively beyond administrative mistakes and into behavioural accountability. The “knew or should have known” standard establishes that businesses may be denied input tax deductions where a transaction is linked to tax evasion and the taxpayer failed to exercise adequate oversight.
Liability no longer depends on intent alone. Instead, it is inferred from facts, documentation, and the robustness of internal controls.
This shift aligns the UAE with international anti-evasion frameworks designed to combat carousel fraud and aggressive tax structuring. The practical effect is significant: compliance risk is no longer limited to calculation errors.
Weak governance, poor supplier vetting, and inadequate internal controls can now expose businesses to denial of VAT recovery during an FTA audit, even where returns appear technically accurate.
In this environment, maintaining financial certainty depends heavily on demonstrable due diligence.
Critical Law 7: Mandatory Supplier and Invoice Integrity Verification
The “should have known” heightened expectations for supplier and invoice verification reinforce the standard. Businesses are deemed to be aware of tax evasion risks when they fail to verify the validity and integrity of supplies before claiming input tax. In practice, this introduces an implied “Know Your Supplier” obligation that goes well beyond basic registration checks.
Simple TRN verification is no longer sufficient. Authorities now expect businesses to assess commercial substance, evaluate the rationale of transactions, and confirm the physical and economic reality of goods or services supplied.
Contracts, delivery evidence, invoices, and supporting records must align with actual operations. Weak or missing documentation can transform supplier non-compliance into direct taxpayer liability, materially increasing compliance risks.
This obligation is closely linked to digital mandates. Where transactions fail to meet e-invoicing requirements, deficiencies may be interpreted as failures of due diligence rather than technical errors.
Many organisations are therefore relying on UAE VAT compliance services 2026 to formalise supplier review frameworks and ensure readiness ahead of increased enforcement activity.
Critical Law 8: Simplification of Reverse Charge Documentation for Imports
Certain procedural requirements for reverse charge VAT have been simplified, particularly the removal of mandatory self-invoicing for imports of goods and services. While this reduces administrative steps, it does not dilute evidentiary expectations. Businesses must still retain comprehensive documentation, including supplier invoices, contracts, and customs or import records.
This change streamlines cross-border compliance but does not reduce FTA audit scrutiny. Authorities continue to expect clear audit trails that support VAT positions and VAT balances. Administrative simplification should not be mistaken for reduced accountability.
Proper documentation, retention discipline, and system integrity remain essential to preserving financial certainty.
Critical Law 15: The Unified Tax Procedures Law as an Integrated Audit Framework
The consolidation of VAT, Corporate Tax, and Excise under a single Tax Procedures Law represents one of the most significant governance shifts of the 2026 reforms. Procedural rules governing audits, assessments, voluntary disclosures, and administrative actions are now standardised across all federal taxes.
This unified framework simplifies internal compliance manuals and training, but it also amplifies risk. Errors, documentation gaps, or governance weaknesses in one tax area can trigger broader, integrated audits across others. Businesses must therefore align processes, reporting systems, and controls holistically, ensuring digital readiness and procedural consistency in accordance with Federal Decree-Law No. 16/17 of 2025.
In this environment, governance failures are no longer contained. A weakness in VAT controls may affect Corporate Tax or Excise, thereby increasing overall exposure. Many organisations are turning to UAE VAT compliance services 2026 to manage this integrated risk landscape and prepare for cross-tax scrutiny.
Once behaviour, documentation, and governance are under examination, enforcement no longer depends on intent. Systems, data integrity, and real-time visibility define the next phase of compliance.
E-Invoicing as a Compliance Control System
2026 transforms invoicing into a compliance control system. Filing alone is no longer enough. Authorities now expect real-time, structured reporting for all eligible transactions.
Critical Law 9: Mandatory B2B/B2G Electronic Invoicing Rollout
From 2026, electronic invoicing will become mandatory rather than an administrative preference. The obligation applies to all business-to-business (B2B) and business-to-government (B2G) transactions, covering every taxable supply within the scope of VAT. Traditional PDF invoices and manual formats are replaced by structured electronic invoices that must be generated, transmitted, and validated digitally.
The operational rollout of mandatory e-invoicing begins in July 2026, marking the start of a phased enforcement approach. All invoices and credit notes must be issued in structured electronic formats and transmitted through Accredited Service Providers (ASPs), ensuring consistency, integrity, and traceability of transactional data.
The technical architecture follows a five-corner model based on the OpenPeppol PINT framework, enabling seamless interaction between suppliers, buyers, service providers, and the Federal Tax Authority. This model supports a Continuous Transaction Control (CTC) environment, providing the FTA with near real-time access to transaction-level data.
The shift delivers clear benefits: improved compliance accuracy, reduced reporting errors, and faster identification of evasion risks. More importantly, it represents a paradigm shift in enforcement. Compliance success is no longer defined by post-period reconciliation, but by the integrity, completeness, and speed of structured data transmission at the point of transaction.
Critical Law 10: Phased Implementation Timeline for E-Invoicing
The mandatory e-invoicing regime is introduced through a staggered implementation timeline designed to accommodate different taxpayer profiles while maintaining firm enforcement deadlines.
The pilot program commences on 1 July 2026, targeting selected taxpayers to test system readiness and data flows. This is followed by mandatory adoption for large taxpayers with annual revenue of AED 50 million or more from 1 January 2027. The final phase applies to smaller taxpayers with revenue below AED 50 million from 1 July 2027, completing the nationwide rollout.
Despite the phased approach, 2026 is the critical year for preparation. Businesses are expected to select and integrate an Accredited Service Provider, modify ERP and workflow systems, and implement all mandated data fields, including unique invoice numbers, buyer and supplier TRNs, and precise date and time stamps. Large enterprises, in particular, are expected to commence IT integration projects immediately to avoid operational disruption and compliance failures.
The phased timeline creates preparation windows, not grace periods. Failure to act early increases both operational risk and audit exposure.
Critical Law 11: New Annualized Penalty Rate for Late Payments (14%)
From 14 April 2026, a new unified administrative penalty regime applies to late tax payments. The framework introduces a flat annualized penalty rate of 14%, accruing monthly on outstanding tax liabilities.
This replaces the previous complex and fragmented penalty system with a predictable, standardized structure. While the new model improves clarity and financial planning, it also makes prolonged non-payment significantly more expensive over time. The predictability of the rate removes ambiguity but demands stricter cash-flow management and tighter alignment between tax compliance and treasury functions.
The change reinforces the broader shift toward financial discipline and proactive compliance, where delays carry measurable, escalating costs.
Critical Law 12: Revised Penalty Structure for Voluntary Disclosures (VD)
The voluntary disclosure regime is recalibrated to incentivize the early correction of errors. Under the revised framework, a standard penalty of 1% per month applies to the tax difference from the date the error occurred until the disclosure is submitted.
Where a voluntary disclosure is filed after an FTA audit notification, an additional fixed penalty of 15% applies, materially increasing the cost of delayed action. This structure transforms voluntary disclosure from a reactive safeguard into a strategic timing decision.
The revised regime encourages continuous internal reviews, earlier error detection, and prompt corrective action. The paradigm shifts decisively from reactive error correction to continuous proactive compliance.
Critical Law 13: Harmonisation of the Administrative Penalty Regime
From April 2026, administrative penalties are harmonised across VAT, Excise Tax, and the Tax Procedures Law under a single unified framework. Procedural violations, such as failure to register, file, or maintain records, are applied consistently across all federal tax types.
The harmonisation introduces greater consistency and transparency, including reduced penalties for certain initial or minor violations, such as delayed registration. However, this consistency also increases overall exposure, as errors in one tax category can now trigger broader review across others.
The integrated approach elevates systemic compliance risk. While isolated mistakes may carry lower penalties, governance failures and recurring procedural lapses are more likely to result in expanded audits and cross-tax scrutiny.
Key Compliance Deadlines and Penalties (2026-2027)
| Compliance Requirement | Relevant Law/Decision | Effective Date/Deadline | Implication |
|---|---|---|---|
| Transitional VAT Refund Claim | TPL Art. 3, Cl. 1 | 31 December 2026 | Non-extendable deadline for historical claims (2018-2020) |
| VAT/TPL Amendments | FD-L 16 & 17 of 2025 | 1 January 2026 | New S/L rules and anti-evasion standards apply |
| Unified Penalty Regime | CD No. 129 of 2025 | 14 April 2026 | New 14% annualized late payment penalty and VD structure |
| E-Invoicing for Large Taxpayers (≥ AED 50M) | Ministerial Decisions 243 & 244 of 2025 | 1 January 2027 | Mandatory digital transaction reporting |
| E-Invoicing for Small/Medium Taxpayers | Ministerial Decisions 243 & 244 of 2025 | 1 July 2027 | Final mandatory rollout date |
Section 4: Sectoral and Ancillary Compliance Risks
Certain sectors and transaction types will face disproportionate scrutiny under the 2026 framework. These are not new tax categories, but high-risk operational areas where errors can cascade across VAT, Corporate Tax, and Excise, triggering integrated audits and elevated penalties.
Critical Law 14: Increased Compliance Scrutiny on Designated Free Zones (DFZ)
Designated Free Zones are entering a period of intensified oversight. Anticipated changes include mandatory digital reporting, more developed enforcement of place-of-supply rules, and the potential reclassification of certain zone activities based on substance rather than form.
The Federal Tax Authority is expected to intensify checks across supply chain integrity, invoice trails, and free zone transaction flows. These reviews will focus on whether goods movements and invoicing accurately reflect economic reality.
The primary risks arise from misclassification of goods, incomplete documentation of DFZ-to-mainland movements, and administrative errors in tracking inventory transfers. Where deficiencies are identified, businesses may face backdated VAT assessments and severe penalties, often extending beyond VAT into Corporate Tax exposure.
Action in this area is preventative. Businesses must conduct rigorous pre-emptive reviews of goods movement protocols, strengthen documentation controls, and ensure alignment between logistics, invoicing, and tax reporting systems.
Ancillary Risk: New Excise Tax System and Single-Use Plastic Ban
From 1 January 2026, excise-related compliance risks expand significantly. The revised excise framework introduces a tiered sugary drink tax, increasing complexity in pricing, classification, and reporting. At the same time, the nationwide single-use plastic ban prohibits the import, production, and trading of specific plastic items, including cups, lids, cutlery, and food containers.
The impact is immediate and operational. Businesses may face supply chain restructuring, inventory write-downs, and the need to update tax calculation and ERP systems to reflect new excise regimes. These changes also increase the likelihood of integrated audits, where excise non-compliance may trigger broader VAT and Corporate Tax reviews.
Ancillary Risk: Ongoing Scrutiny of Director Fees, Management Charges, and Zero-Rating
Director and management fee arrangements remain a high-risk area under the 2026 enforcement environment. VAT treatment varies depending on residency and registration thresholds: resident directors above the threshold are subject to 5% VAT, while non-resident director services are subject to the Reverse Charge Mechanism (RCM). Exported services outside the GCC may qualify for zero-rating, but only where strict documentation requirements are met.
Risk intensifies where intra-group management fees intersect with Transfer Pricing considerations.
The expanded anti-evasion rules under Law 6 allow the FTA to challenge the commercial legitimacy of arrangements that lack substance. Weak Transfer Pricing documentation or insufficient commercial justification may result in denial of input VAT under the “should have known” standard, with spillover effects into Corporate Tax.
The required response is alignment. Businesses must ensure rigorous documentation, consistency between VAT treatment and Transfer Pricing studies, and clear evidence of commercial substance for all related-party service transactions.
Where Enforcement Pressure Will Concentrate
Not every transaction carries the same risk profile. In 2026, enforcement pressure will concentrate on areas where operational errors can rapidly escalate into multi-tax exposure.
Designated Free Zone transactions demand precise documentation and reconciliation. Errors in classification or movement records can trigger cross-tax consequences, making disciplined VAT balance management essential.
The expansion of excise taxes and the single-use plastic ban require immediate system updates and operational realignment. Even minor oversights can invite FTA audit scrutiny if controls are weak.
Director fees, management charges, and zero-rated services now sit at the intersection of VAT, Transfer Pricing, and anti-evasion enforcement. Without strong governance, these transactions can attract penalties across multiple tax regimes.
These risks reinforce a single message: under the 2026 framework, compliance can no longer be managed reactively.
Conclusion
2026 is a turning point. Compliance is no longer a box to tick or a department to manage. It’s woven into every transaction, every system, and every decision. To stay ahead, businesses must treat it as an operational capability, not just paperwork.
From Filing Accuracy to Transactional Integrity
Filing numbers accurately is just the starting point. What really matters is transactional integrity. Systems, ERPs, and mandatory e-invoicing now catch issues in real time. Fixing errors after the fact is too late—authorities can spot them before returns are even filed.
Governance matters more than correction. Strong due diligence reduces compliance risks and protects financial certainty. Keeping VAT balances up to date, ensuring digital readiness, and using professional help like UAE VAT compliance services 2026 can make a real difference—especially when deadlines are firm before the non-extendable deadline of 31 December 2026, and rules must align in accordance with Federal Decree-Law No. 16/17 of 2025.
In short, compliance in 2026 isn’t a task—it’s a capability. Businesses that embed it into daily operations will thrive. Those that don’t risk penalties, audits, and lost opportunity.
Prioritized Action Checklist for 2026 Compliance Readiness
2026 isn’t about theory, it’s about execution. The reforms leave little room for delay, discretion, or informal fixes. Businesses must move from awareness to action across five priority areas.
1. Financial Review and Liquidity Management
Urgently complete a retrospective review and reconciliation of all legacy VAT balances. Any VAT credits originating from the 2018–2020 periods must be assessed and, where eligible, claimed before the non-extendable deadline of 31 December 2026. Failure to act will result in permanent forfeiture, directly impacting liquidity and financial certainty.
2. Anti-Evasion System Implementation
Formalize and document systematic Know Your Supplier (KYS) procedures. TRN verification alone is no longer sufficient. Businesses must implement supply chain integrity checks that satisfy the “should have known” standard, including assessments of supplier legitimacy, commercial rationale, and transactional substance. Weak due diligence now creates direct compliance risks during an FTA audit.
3. Digital Readiness and Integration
Large and mid-sized businesses should immediately select an Accredited Service Provider (ASP) and commence ERP system integration for structured B2B and B2G e-invoicing. System design, data fields, and transmission workflows must align with mandatory requirements under Law 9. Delaying integration increases operational risk and reduces the margin for error ahead of the 2027 rollout milestones.
4. Control Update and Calendar Alignment
Internal controls must be realigned with the strict five-year statute of limitations framework under Laws 1 and 5. Compliance calendars should be rebuilt to reflect filing deadlines, refund windows, extended audit exposure, and voluntary disclosure timelines. Treasury and cash-flow management protocols must also be adjusted to account for the harmonized penalty regime introduced under Laws 11 and 12.
5. High-Risk Transaction Mitigation
Re-verify and strengthen documentation for transactions most likely to attract enforcement scrutiny, including:
- Designated Free Zone movements
- Reverse Charge Mechanism (RCM) applications
- Complex intra-group and management service charges
These areas must be fully aligned with Corporate Tax transfer pricing protocols, commercial substance requirements, and VAT treatment rules. Weak documentation or misalignment can trigger cross-tax exposure.
FAQs:
The rule now requires businesses to actively verify a supplier’s commercial substance and transactional reality, not just confirm their TRN. Proper documentation, supplier audits, and checks on operational activity are expected. Weak processes can turn supplier errors into taxpayer liability, increasing compliance risks.
You must reconcile or claim any legacy credits before the non-extendable deadline of 31 December 2026. After this date, unclaimed balances are permanently forfeited.
Most B2B and B2G transactions are included. Exclusions are minimal and specific, such as certain small-value transactions under thresholds defined by the FTA. Always confirm with your UAE VAT compliance services provider for 2026.
Waiting increases penalties and exposure. Under the new regime, voluntary disclosure is a timing decision, not a formality. Filing early can reduce penalties and prevent the error from escalating during an FTA audit.
Unified procedures mean that documentation or timing errors in one tax can affect the other. Cross-tax compliance risks increase, making governance and digital readiness critical.
Structured e-invoices must be stored in a retrievable, auditable format for at least five years, ensuring digital readiness and availability for any FTA audit. Data should remain within company-controlled systems or accredited service providers in compliance with UAE regulations.
No. Once the five-year statute of limitations expires, unclaimed credits cannot be applied against new liabilities.
If the FTA does not complete the audit within the extended period, the taxpayer’s claim is generally considered accepted, though formal confirmation may be required. Proper documentation of VAT balances and due diligence ensures defensibility.
Yes, but core documentation is still mandatory. Simplification reduces administrative steps, but proper due diligence and record retention remain essential.
For short delays, the new 14% annualized rate may be lower than older compounding penalties, but it is predictable. It emphasizes financial certainty while creating clear cost implications for late payments.
Yes. Even nil-impact errors must be disclosed if they reflect governance or compliance failures. Filing early mitigates compliance risks and shows strong internal due diligence.
Minor violations, like late record updates, now carry reduced penalties. The aim is to focus enforcement on systemic failures while encouraging digital readiness and accurate reporting of VAT balances.
Document every movement, verify HS codes, and maintain transactional proof. Strong governance and due diligence reduce cross-tax compliance risks and potential penalties.
No. Credits arising after expiration are not recoverable. Businesses must proactively track VAT balances and act within statutory deadlines.
Pricing, ERP, and reporting systems must be updated to account for the ban and associated excise duties. Ensuring digital readiness and aligning processes with Federal Decree-Law No. 16/17 of 2025 is critical to maintaining financial certainty and preventing errors during FTA audits.
References
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https://tax.gov.ae//en/media.centre/news/federal.tax.authority.issues.public.clarification.on.implementing.reverse.charge.mechanism.on.electronic.devices.among.registrants.in.the.uae.aspx. - ———. ‘Legislation’. Legislation, https://tax.gov.ae//en/legislation/guides.aspx.
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https://ecosio.com/en/blog/continuous-transaction-controls-ctcs-the-future-of-real-time-tax-reporting/. - Husain, Zainab. ‘From Takeaway Cups to Plastic Bags, Here’s What Is Being Phased out in the UAE’. Gulf News: Latest UAE News, Dubai News, Business, Travel News, Dubai Gold Rate, Prayer Time, Cinema, 17 Dec. 2025,
https://gulfnews.com/living-in-uae/ask-us/uae-single-use-plastic-ban-explained-what-changes-from-2026-1.500382836. - ‘Know Your Supplier (KYS)’. Thekyb,
https://thekyb.com/knowledgebase/know-your-supplier-kys/. - ‘Peppol Interoperability Framework’. OpenPeppol, https://peppol.org/learn-more/peppol-interoperability-framework/.
- Tax Procedures Federal Decree-Law No. 28 of 2022 – Issued 30 Sep 2022 (Effective 1 Mar 2023).
https://tax.gov.ae/DataFolder/Files/Legislation/Federal%20Decree-Law%20No.%2028%20of%202022%20-%20for%20publishing.pdf. - Taxation. https://u.ae/cs/information-and-services/finance-and-investment/taxation.
- Abdou, Mahmoud. ‘Ministry of Finance to Implement VAT Law Amendments Starting January 2026’. Ministry of Finance – United Arab Emirates, 3 Dec. 2025,
https://mof.gov.ae/en/news/ministry-of-finance-to-implement-vat-law-amendments-starting-january-2026/. - Authority, Federal Tax. ‘Federal Tax Authority – United Arab Emirates’. Federal Tax Authority United Arab Emirates, https://tax.gov.ae//ar/default.aspx.
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https://mof.gov.ae/en/about-ministry/mof-initiatives/einvoicing/. - Ministry of Finance to Implement VAT Law Amendments Starting January 2026.
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