Questions addressed in this memo:

1. Tell me about the latest VAT guide on the education sector dated 29 June 2026


2. Make a summary of the new legislation that was issued in June 2026

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Part 1 — Education Sector VAT Guide (VATGED1)

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• [Education Sector Value Added Tax Guide | VATGED1](#LEG:269) — Issued 29 June 2026

This is the FTA's dedicated VAT guide for the education sector, published in June 2026. It provides comprehensive guidance on how VAT applies to educational services, related goods and services, and other supplies commonly made by educational institutions under [Federal Decree-Law No. 8 of 2017](#LEG:127) on Value Added Tax and its Executive Regulation (Cabinet Decision No. 52 of 2017).

What it covers:

• Zero-rated educational services: The guide explains the two conditions that must both be met for educational services to qualify for zero-rating — they must be provided by a Qualifying Educational Institution (recognised by the relevant federal or local government education regulator) and delivered in accordance with a Qualifying Curriculum (recognised by the competent government entity regulating education where the course is delivered).

• Related goods and services: It sets out which goods and services supplied alongside qualifying education can also be zero-rated (e.g., application and registration fees, field trips, special needs support, graduation events) and which are excluded from zero-rating.

• Other supplies by educational institutions: The guide addresses the VAT treatment of student and staff accommodation, distance learning and electronic services (including place-of-supply rules for electronic services), fines and penalties, healthcare services provided through or by educational institutions, retention of overpaid amounts, transportation and school bus leasing, and other miscellaneous goods and services.

• Funding and grant income: It covers third-party consideration, scholarships, grants, and research services — clarifying when these constitute consideration for a supply (and are therefore within the scope of VAT) and when they fall outside the scope.

• Input tax recovery: The guide outlines general principles for recovering input tax, with specific guidance on events, bus rentals, and staff accommodation.

• Place of supply: It confirms that the place of supply of educational services follows the general rule (where the supplier is established), with specific rules for electronic/distance-learning services.

> Simply put: If you are an educational institution or supply goods/services to the education sector in the UAE, this guide is your primary reference for determining which supplies are zero-rated, which are standard-rated, and how to handle input tax recovery — ensuring you apply the correct VAT treatment across tuition, ancillary services, accommodation, healthcare, transport, grants, and research income.

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Part 2 — New Legislation Issued in June 2026

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• [Education Sector Value Added Tax Guide | VATGED1](#LEG:269) — Issued 29 June 2026

The FTA's first comprehensive VAT guide dedicated to the education sector. It consolidates guidance on zero-rating of qualifying educational services and related goods/services, the VAT treatment of accommodation, distance learning, healthcare, transport, grants, scholarships, and input tax recovery for educational institutions operating under [Federal Decree-Law No. 8 of 2017](#LEG:127) on Value Added Tax.

> Simply put: Educational institutions now have a single, authoritative reference for applying VAT correctly across all their activities — from tuition fees to bus services to research grants.

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• [Ministerial Decision No. 96 of 2026 on the Commentary and Agreed Administrative Guidance for the Purposes of [Cabinet Decision No. 142 of 2024](#LEG:52) on the Imposition of Top-Up Tax on Multinational Enterprises](#LEG:268) — Issued 22 June 2026. Effective 22 June 2026, applying to Fiscal Years starting on or after 1 January 2025.

This Decision adopts the latest OECD consolidated commentary and agreed administrative guidance (2026 editions) for the purposes of the UAE's Pillar Two top-up tax regime under [Cabinet Decision No. 142 of 2024](#LEG:52). It replaces the earlier Ministerial Decision No. 88 of 2025, ensuring the UAE's domestic minimum tax framework stays aligned with the most current OECD/Inclusive Framework interpretive materials, including the 2026 Consolidated Commentary, the updated Administrative Guidance central record, and the January 2025 GloBE Information Return guidance.

> Simply put: Large multinationals subject to the UAE's 15% top-up tax must now apply the 2026 OECD commentary and guidance when calculating their GloBE obligations for fiscal years from 1 January 2025 onwards.

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• VAT Refund for UAE Nationals Building New Residences — VAT Guide VATGRH1 — Issued 9 June 2026. Effective June 2026 (guide publication); underlying FTA Decision No. 5 of 2026 effective from 1 January 2026.

This updated guide explains how UAE nationals can claim VAT refunds on costs incurred to build a new personal residence (not part of a business). It covers eligibility (UAE nationals only, for personal-use residences), qualifying expenses (construction, equipping, and furnishing — with an appendix listing eligible and ineligible items), the application process via the FTA's EmaraTax/Maskan platform, required documentation, deadlines, treatment of retention payments, correction of errors, and common mistakes to avoid. The guide reflects the new rules under FTA Decision No. 5 of 2026, effective 1 January 2026.

> Simply put: UAE nationals building a new home can reclaim VAT on eligible construction costs — this guide walks through exactly what qualifies, how to apply, and the deadlines, under the rules effective from 1 January 2026.

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• Taxation of Family Foundations — Corporate Tax Guide CTGFF1 — Issued 5 June 2026. Effective for Tax Periods commencing on or after 1 June 2023 (per [Federal Decree-Law No. 47 of 2022](#LEG:18)).

The FTA's first dedicated Corporate Tax guide on family foundations, trusts, and similar structures. It explains the conditions under which a family foundation can elect to be treated as an Unincorporated Partnership (transparent for Corporate Tax), the five qualifying conditions (beneficiary, principal activity, no business activity, no tax avoidance, and distribution conditions), multi-tier structure treatment, Corporate Tax implications for beneficiaries (natural persons and public benefit entities), transfers to and distributions from foundations, and compliance obligations including registration, annual confirmation, and what happens if conditions cease to be met.

> Simply put: Family foundations and trusts can be tax-transparent for UAE Corporate Tax if they meet five strict conditions — this guide is the definitive roadmap for structuring, electing, and maintaining that treatment.

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• [UAE Electronic Invoicing Guidelines Version 1.1](#LEG:267) — Issued 1 June 2026. Effective on a phased basis per [Ministerial Decision No. 244 of 2025](#LEG:62), with a 24-month grace period for intra-VAT group transactions commencing 1 January 2027.

Version 1.1 of the Ministry of Finance's e-invoicing guidelines, updating the original guidance to reflect the full legislative framework (Ministerial Decisions No. 243 and 244 of 2025, [Ministerial Decision No. 64 of 2025](#LEG:146), and [Cabinet Decision No. 106 of 2025](#LEG:79)). It covers who is in scope (any person conducting business in the UAE, regardless of VAT registration, unless specifically excluded), exclusions, the phased implementation timeline, technical requirements, invoice categories and tax codes, special scenarios (advance payments, retention), penalties, storage obligations, readiness checklists, and roles and responsibilities of businesses, service providers, and the authorities.

> Simply put: E-invoicing is coming for all UAE businesses on a phased basis — this updated guide is the practical handbook for understanding your obligations, preparing your systems, and avoiding penalties.

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Would you like me to analyse any of these in detail?