UAE tax law changes: every new law, decision and amendment since 2015

This document provides comprehensive guidance on the mandatory field requirements for Electronic Invoicing in the United Arab Emirates. It outlines the specific data elements...

This guidance document provides comprehensive considerations for Persons and Government Entities when selecting an Accredited Service Provider (ASP) to facilitate Electronic...

This comprehensive guide outlines the UAE's Electronic Invoicing System framework and implementation requirements for businesses and government entities conducting transactions...

This Public Clarification provides comprehensive guidance on the definitions and distinctions between Free Zones and Designated Zones across three UAE tax regimes: Corporate...

This Public Clarification clarifies the scope and application of Cabinet Decision No. 153 of 2025, which introduces an obligation to apply the reverse charge mechanism on...

This Decision establishes the specific cases and conditions under which taxable persons may recover or deduct input tax incurred on goods or services provided to employees at...

This Decision establishes comprehensive provisions governing exemptions from Corporate Tax for various categories of entities under Federal Decree-Law No. 47 of 2022. The...

This Public Clarification highlights the main amendments to Federal Decree-Law No. 8 of 2017 on Value Added Tax, introduced through two separate Federal Decree-Laws No. 16 of...

This Cabinet Decision amends specific provisions of the Executive Regulation of the UAE VAT Law (Cabinet Decision No. 52 of 2017). The amendments modify and introduce key...

This Ministerial Decision establishes the filing requirements and obligations for entities subject to the Pillar Two Information Return under the UAE's implementation of the...

This guide provides comprehensive guidance on the definitions and treatment of Excluded Entities and Investment Entities under the UAE's Qualified Domestic Minimum Top-up Tax...

This comprehensive guide provides detailed guidance on determining whether a Multinational Enterprise (MNE) Group falls within the scope of the UAE's Qualified Domestic Minimum...

This Public Clarification addresses the VAT treatment of Concerned Goods imported into the UAE before 1 January 2026. Taxable Persons procuring goods from outside the UAE with...

This Ministerial Decision amends Ministerial Decision No. 73 of 2023 concerning Small Business Relief under the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022). The...

This Cabinet Decision establishes minimum excise prices for tobacco products and liquids used in electronic smoking devices and tools in the UAE. The Decision defines key terms...

This Federal Tax Authority Decision establishes comprehensive due diligence requirements for taxable persons to verify the validity and integrity of supplies before claiming...

This Directive establishes the methodology for Taxable Persons to determine the value of Deemed Supplies of Services for VAT purposes. It implements Article 37 of the VAT Law...

This Federal Tax Authority Decision establishes the procedural requirements for registration and deregistration of entities subject to Top-up Tax under the UAE's Pillar Two...

This Directive clarifies the VAT treatment of fees and charges associated with life insurance and life reinsurance contracts. It establishes that services connected with life...

This Directive establishes the methodology for taxable persons to convert digital currency values into UAE Dirham for VAT purposes. When a taxable person supplies digital...

This document consolidates the Federal Tax Authority's private clarifications on Corporate Tax matters issued up to May 2026, providing interpretative guidance across multiple...

This Directive clarifies the VAT treatment of services provided by judicial experts appointed by competent courts in the UAE. It establishes that judicial expert services...

This directive establishes procedures for VAT adjustments when a registered person exits a tax group but continues to be registered for VAT purposes. It requires the departing...

This Public Clarification addresses the tax deductibility of payments made by banks operating in the UAE on Additional Tier 1 (AT1) capital instruments. Banks subject to...

This Public Clarification issued by the Federal Tax Authority clarifies the disclosure requirements and key considerations for downward transfer pricing adjustments made by...

This guide provides comprehensive guidance on the private clarification mechanism administered by the Federal Tax Authority (FTA) for taxpayers seeking official clarification...

This comprehensive VAT guide addresses the tax treatment of educational services and related goods and services supplied by educational institutions in the UAE. It clarifies...

This Ministerial Decision adopts the Commentary and Agreed Administrative Guidance for the implementation of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on...

This Decision establishes comprehensive procedures for the storage, movement, and disposal of seized and abandoned goods by the Federal Tax Authority. It applies specifically...

This comprehensive VAT guide provides detailed guidance to UAE Nationals on eligibility criteria and procedures for claiming VAT refunds under the New Residences Refund Scheme....

This comprehensive guide provides detailed guidance on the taxation of Family Foundations under UAE Corporate Tax Law. It explains the requirements for foundations, trusts, and...

This Federal Tax Authority Decision establishes comprehensive rules and requirements for how taxable persons must maintain information contained in accounting records and...

This Decision establishes additional procedural requirements for Qualifying Free Zone Persons (QFZPs) engaged in the distribution of goods or materials in or from Designated...

This guide provides comprehensive implementation guidance for the UAE's mandatory Electronic Invoicing System, which applies to all Persons conducting Business in the UAE...

This Ministerial Decision amends Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System. The amendment specifically modifies Article 5,...

This Ministerial Decision amends specific provisions of Ministerial Decision No. 64 of 2025 regarding eligibility criteria and accreditation procedures for Service Providers...

This Public Clarification defines the terms 'director' and 'officer' for the purposes of Articles 36(2)(b) and 55(1) of the Corporate Tax Law. A 'director' refers to a person...

This Ministerial Decision implements the operational framework for the Research and Development (R&D) Tax Credit scheme established under Cabinet Decision No. 215 of 2025. The...

This Public Clarification replaces Public Clarification EXTP011 and outlines the situations under which Natural Shortage of Excise Goods within a Designated Zone will not be...

This comprehensive guide establishes the framework for implementing Electronic Invoicing in the UAE, making it mandatory for any Person conducting Business in the UAE...

This decision establishes the comprehensive framework and procedures for the Federal Tax Authority's issuance of clarifications and directives to taxpayers regarding federal...

This guide (ETGTP2) serves as the second part of two Taxable Person Guides for Excise Tax in the UAE, specifically covering products subject to Excise Tax and the application...

This Cabinet Decision establishes comprehensive exemptions from Corporate Tax for qualifying sports entities under Federal Decree-Law No. 47 of 2022. The legislation defines...

This Guide provides comprehensive guidance on the Profit Margin Scheme (the Scheme), an optional special arrangement under UAE VAT law that enables resellers to calculate VAT...

This guide serves as the main reference document for Excise Tax compliance in the UAE, specifically covering legislative provisions as they apply to Excise Goods generally. It...

This Cabinet Decision establishes the framework for violations and administrative penalties applicable to breaches of the Electronic Invoicing System legislation in the UAE....

This Cabinet Decision establishes a comprehensive Research and Development (R&D) Tax Credit regime for qualifying entities conducting R&D activities in the UAE. The legislation...

This Corporate Tax Guide provides comprehensive guidance on the Advance Pricing Agreement (APA) programme introduced under Federal Decree-Law No. 47 of 2022 on the Taxation of...

This Public Clarification implements a tiered-volumetric model for calculating Excise Tax on Sweetened Drinks effective 1 January 2026, replacing the current 50% ad valorem...

This Ministerial Decision designates the Dubai Virtual Assets Regulatory Authority (VARA) as a competent authority for specific qualifying activities under UAE Corporate Tax...

This Federal Tax Authority Decision establishes a comprehensive mechanism for calculating the percentage of sugar and other sweeteners in concentrated products (concentrates,...

This Federal Tax Authority Decision establishes additional cases where excise tax paid on excise goods may be deducted and sets controls for such deductions. The Decision...

This Cabinet Decision establishes comprehensive administrative penalties for violations of the Electronic Invoicing System regulations under Federal Decree-Law No. 28 of 2022....

This guide provides comprehensive information on VAT administrative exceptions available to registered taxable persons in the UAE. Administrative exceptions are mechanisms that...

This Federal Tax Authority Decision establishes the conditions under which the Authority may decline to refund residual amounts related to refund requests when a person is...

This Cabinet Decision establishes comprehensive regulations for excise tax implementation in the UAE, defining five categories of excise goods subject to taxation: tobacco and...

This Cabinet Decision introduces a reverse charge mechanism for Value Added Tax on metal scrap trading among registered entities in the UAE, effective from 14 January 2026. The...

This comprehensive guide provides detailed guidance on Input Tax apportionment for VAT-registered entities in the UAE. It explains the standard inputs-based apportionment...

This Public Clarification provides guidance on applying the valuation method under transitional rules for real estate developers who are Taxable Persons making off-plan sales....

This Ministerial Decision creates exceptions to the definition of tobacco and tobacco products for excise tax purposes by excluding smoking cessation products from taxation....

This Public Clarification provides guidance on the Corporate Tax implications of family wealth management structures under Article 17 of Federal Decree-Law No. 47 of 2022 and...

This Federal Tax Authority Decision establishes comprehensive timelines and compliance requirements for Qualifying Investment Funds, Real Estate Investment Trusts, and their...

This Ministerial Decision establishes the framework for implementing the Electronic Invoicing System in the UAE through a phased approach. The Decision introduces a Pilot...

This decision establishes the Electronic Invoicing System framework for the UAE, requiring businesses to issue, transmit, exchange and share electronic invoices and credit...

This Public Clarification outlines upcoming amendments to UAE Excise Tax legislation implementing a tiered-volumetric model for calculating Excise Tax on Sweetened Drinks,...

Designates 13 specific price reporting agencies as recognised entities for establishing quoted prices of qualifying commodities under the commodity trading qualifying activity...

Defines the qualifying activities that enable Free Zone Persons to benefit from the 0% corporate tax rate, specifies excluded activities that disqualify entities from this...

This public clarification explains how Tax Groups must prepare Aggregated Financial Statements and associated audit requirements under Federal Decree-Law No. 47 of 2022 on...

Establishes comprehensive requirements for tax groups to prepare and maintain audited aggregated financial statements that combine standalone financial statements of all tax...

This Public Clarification establishes criteria for waiving the AED 10,000 administrative penalty imposed on Taxable Persons and certain categories of Exempt Persons who fail to...

This comprehensive guide establishes the framework for the Federal Tax Authority's private clarification service, enabling eligible taxpayers to seek guidance on specific tax...

Establishes an optional depreciation regime for investment properties held at fair value, allowing taxable persons to claim annual depreciation deductions of 4% of original...

This Federal Tax Authority Decision establishes comprehensive standards, controls and procedures for dealing with natural shortage within designated zones due to the natural...

This Public Clarification addresses the VAT obligations for Taxable Persons receiving services from outside the UAE where the place of supply is within the UAE. These...

This Federal Tax Authority Decision establishes comprehensive tax compliance requirements for Unincorporated Partnerships, Foreign Partnerships, and Family Foundations under...

This Cabinet Decision establishes the regulatory framework for treating unincorporated partnerships as taxable persons in their own right for corporate tax purposes. The...

This Cabinet Decision extends Corporate Tax exemptions to foreign entities that are wholly owned and controlled by specific exempt persons under UAE Corporate Tax law. The...

This Public Clarification explains the implementation of Cabinet Decision No. 127 of 2024, which expands the scope of the domestic reverse charge mechanism beyond gold and...

This public clarification provides comprehensive guidance on the taxation of juridical persons investing in Real Estate Investment Trusts (REITs) that qualify for Corporate Tax...

This Public Clarification clarifies the VAT treatment of barter transactions under UAE VAT law. Barter transactions involve at least two supplies where each party makes a...

Creates a special limited-time opportunity for Real Estate Investment Trusts to qualify for corporate tax exemption with a reduced public float requirement. REITs listing on a...

This Public Clarification replaces VATP036 and addresses VAT obligations for UAE banks and exchange houses (Financial Institutions) regarding international bank charges...

This Public Clarification addresses the VAT treatment of international bank charges incurred by UAE financial institutions through SWIFT messaging systems with non-resident...

This comprehensive guide provides detailed guidance on the deductibility of Interest expenditure while calculating the Taxable Income of a Taxable Person under the UAE...

Adopts specific OECD commentary and administrative guidance documents as official reference materials for implementing the UAE's top-up tax on multinational enterprises under...

Establishes criteria for determining when a non-resident entity has sufficient connection (nexus) to the UAE to be subject to corporate tax, focusing particularly on income...

Establishes comprehensive rules and conditions for qualifying investment funds, real estate investment trusts, and qualifying limited partnerships to obtain corporate tax...

Establishes the categories of taxable persons required to prepare and maintain audited financial statements under Article 54(2) of the UAE Corporate Tax Law, replacing the...

This Guide provides comprehensive information on Excise Tax administrative exceptions, a mechanism that grants registrants concessions or exceptions allowed by Federal...

This public clarification illuminates the main changes made to the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax through Cabinet Decision No. 100...

This Decision establishes the framework for extending deadlines for submitting Tax Assessment Review requests and Reconsideration requests under the UAE tax procedures regime....

This VAT Public Clarification addresses the tax treatment of cryptocurrency mining activities in the UAE, focusing on proof-of-work mechanisms. The clarification establishes...

This ministerial decision implements Cabinet Decision No. 52 of 2019 by establishing specific provisions for excise tax on electronic smoking products and concentrates. The...

This Ministerial Decision establishes comprehensive eligibility criteria and accreditation procedures for Service Providers operating under the UAE's Electronic Invoicing...

Establishes the framework for imposing a Top-up Tax on Multinational Enterprises operating in the UAE, implementing global minimum tax standards in accordance with Federal...

This comprehensive document consolidates multiple Cabinet Decisions issued between 2017 and 2024 that establish and maintain a list of qualifying charitable organizations...

This Cabinet Decision establishes a comprehensive reverse charge mechanism for VAT on precious metals and precious stones transactions between registered entities in the UAE....

Establishes detailed rules and conditions for applying the participation exemption and foreign permanent establishment exemption under Articles 23 and 24 of the UAE Corporate...

Establishes comprehensive rules and requirements for the formation, operation, and dissolution of Tax Groups under the UAE Corporate Tax Law. Provides detailed guidance on...

The Federal Tax Authority (FTA) has established the Raqeeb Programme, a whistleblower mechanism mandated by the UAE's Cabinet of Ministers to receive and process leads relating...

This Public Clarification introduces and explains a new optional mechanism under Federal Decree-Law No. 28 of 2022 on Tax Procedures that allows persons to dispute tax...

This comprehensive guide, published in November 2024, provides detailed instructions for completing and filing Corporate Tax Returns in the UAE under Federal Decree-Law No. 47...

This Public Clarification establishes a grace period during which registrants can update information in their tax records without incurring administrative penalties. Normally,...

This decision establishes a mechanism for taxpayers to correct errors or omissions in VAT tax returns submitted to the Federal Tax Authority where there is no difference in the...

Establishes detailed conditions for the tax treatment of unincorporated partnerships, foreign partnerships, and family foundations under the UAE Corporate Tax Law, specifying...

This Corporate Tax Guide provides comprehensive guidance to natural persons on the tax treatment of Real Estate Investment income under the UAE Corporate Tax regime. The guide...

This Public Clarification explains FTA Decision No. 7 of 2024, which postpones the deadline for filing Tax Returns and settling Corporate Tax Payable for certain Taxable...

This comprehensive Tax Procedures Guide provides detailed guidance on Corporate Tax residency rules in the UAE and the process for obtaining Tax Residency Certificates. The...

Extends deadlines specified in Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. Specifically, it amends the deadlines set in Article 53(1) for...

This document consolidates the list of charities authorized to recover input tax under the UAE VAT law, as established and amended through 26 Cabinet Decisions issued between...

This Corporate Tax Guide (CTGDTI1), published in July 2024, provides comprehensive guidance to Taxable Persons on determining their Taxable Income and calculating Corporate Tax...

This Public Clarification addresses the determination of the first Tax Period under Federal Decree-Law No. 47 of 2022 for juridical persons that are Taxable Persons. It covers...

This Public Clarification explains the application of the Related Parties definition under Article 35 of the Corporate Tax Law to structures where common ownership and/or...

This Federal Tax Authority Decision establishes comprehensive guidelines for refunding fees paid for private clarification requests when the Authority decides not to issue the...

Updates the Federal Tax Authority's policy for issuing clarifications and directives, outlining procedures for private and public clarifications, administrative exceptions,...

This Public Clarification clarifies the registration timelines for Taxable Persons required to submit Corporate Tax registration applications to the Federal Tax Authority. The...

This Public Clarification provides guidelines for determining whether services involving employment visas held by one entity while employees work under supervision of another...

This comprehensive Corporate Tax Guide (CTGFZP1) issued in May 2024 provides detailed guidance on the application of Federal Decree-Law No. 47 of 2022 on the Taxation of...

This Public Clarification provides guidance on the amended Article 3 of the Executive Regulation, which excludes Director services performed by natural persons from being...

This public clarification provides guidance on the amended Executive Regulation which excludes director services performed by natural persons from being considered a supply of...

This comprehensive guide explains the UAE Corporate Tax treatment for investment funds, investors, and investments managed through Investment Managers. It provides detailed...

This Corporate Tax Guide (CTGBRR1) provides comprehensive guidance on the Business Restructuring Relief available under Article 27 of Federal Decree-Law No. 47 of 2022 on the...

This Corporate Tax Guide provides comprehensive guidance on the Qualifying Group Relief provisions under Article 26 of Federal Decree-Law No. 47 of 2022 on the Taxation of...

This document consolidates a comprehensive list of charitable organizations and religious institutions across the UAE that are authorized to recover input tax under the Value...

This comprehensive Corporate Tax Guide (CTGPTN1) provides detailed guidance on the taxation of partnerships under Federal Decree-Law No. 47 of 2022 on the Taxation of...

This decision establishes comprehensive timelines for corporate tax registration applications under Federal Decree-Law No. 47 of 2022. It categorizes registration requirements...

This Decision establishes comprehensive professional standards and a black points system for tax agents registered with the Federal Tax Authority. It approves the Professional...

This comprehensive guide explains the Tax Group regime under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. It provides detailed guidance on...

This guide provides comprehensive guidance on the registration obligations of natural persons under the UAE Corporate Tax regime established by Federal Decree-Law No. 47 of...

Sets out the requirements for the registration and reporting obligations of unincorporated partnerships for corporate tax purposes. Specifies that partners must appoint an...

Federal Tax Authority Decision No. 15 of 2023 establishes mandatory Continuous Professional Development (CPD) requirements for natural person tax agents registered with the...

This Corporate Tax Guide (CTGEPX1) provides comprehensive guidance on the taxation of Extractive Businesses and Non-Extractive Natural Resource Businesses under Federal...

This guide provides comprehensive guidance on Exempt Person status under the UAE Corporate Tax regime for Qualifying Public Benefit Entities, public and private pension funds,...

This public clarification provides guidance on Ministerial Decision No. 262 of 2023, which establishes three specific criteria for determining whether pieces and parts are...

This Corporate Tax Guide provides comprehensive guidance on how the UAE Corporate Tax Law applies to natural persons (individual human beings). The guide explains that natural...

This comprehensive Corporate Tax Guide (CTGFSI1), published in November 2023, provides detailed guidance on the taxation of foreign source income under Federal Decree-Law No....

This Corporate Tax Guide provides comprehensive guidance on the interaction of Accounting Standards with Corporate Tax in the UAE. It establishes that Taxable Persons must use...

Updates the qualifying and excluded activities for free zone persons to be eligible for corporate tax exemption, including definitions, thresholds, and conditions. Clarifies...

This Ministerial Decision establishes comprehensive criteria for determining which parts and pieces are considered related to electronic devices for VAT purposes under the...

Defines qualifying income exempt from tax for Qualifying Free Zone Persons under Article 10, Clause (1) of the UAE Corporate Tax Law and sets related rules. Repeals and...

This comprehensive Transfer Pricing Guide (CTGTP1) provides detailed guidance on the UAE's Transfer Pricing regime established under Federal Decree-Law No. 47 of 2022 on the...

This Corporate Tax Guide (CTGEXI1) provides comprehensive guidance on the exemptions under the UAE Corporate Tax Law for Dividends and Participation Exemption. The guide...

Sets out the process and requirements for issuing tax residency certificates to persons who meet the conditions under relevant international tax agreements. Follows up Article...

This comprehensive guide, published in October 2023, provides detailed guidance to natural persons and juridical persons who are not considered Resident Persons for Corporate...

This Public Clarification clarifies the implementation of Cabinet Decision No. 91 of 2023, which introduces a reverse charge mechanism for VAT on supplies of electronic devices...

Introduces amendments to the UAE's Corporate Tax Law (DL 2022/47), primarily focusing on the taxation of multinational enterprises and the distribution of tax revenues.

This comprehensive guide provides detailed explanations of the UAE Corporate Tax regime established under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and...

This comprehensive guide provides detailed guidance on Corporate Tax registration requirements for juridical persons in the UAE under Federal Decree-Law No. 47 of 2022 on the...

This comprehensive guide explains the Small Business Relief provisions under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and Ministerial...

This Cabinet Decision establishes a reverse charge mechanism for VAT on electronic devices supplied between registered entities in the UAE. The legislation defines electronic...

This FTA Decision establishes additional conditions that juridical persons must meet to be eligible for registration as Tax Agents under the UAE tax system. Issued pursuant to...

This Federal Tax Authority Decision establishes requirements for exempt persons to submit annual declarations under the Corporate Tax law. The decision mandates that certain...

Lays out the approved methods and conditions for taxable persons who use a non-AED currency for accounting purposes to convert amounts to AED when calculating and declaring...

Sets out the specific conditions for subsidiaries of a government entity to form a tax group under the UAE Corporate Tax Law. At least 95% ownership by the government entity is...

This Public Clarification informs persons of changes made in the new Cabinet Decision No. 74 of 2023 ('New Executive Regulation') which repealed Cabinet Decision No. 36 of 2017...

Sets out the conditions and requirements for investment funds to qualify as exempt from corporate tax under Article (10) of the UAE Corporate Tax Law (DL 2022/47).

This Cabinet Decision establishes comprehensive administrative penalties for violations related to Corporate Tax Law compliance in the UAE. The legislation outlines 14 specific...

This comprehensive executive regulation implements Federal Decree-Law No. 28 of 2022 on Tax Procedures, establishing detailed operational procedures for tax administration in...

Defines qualifying and excluded activities for free zone entities to access the corporate tax exemption, along with thresholds and conditions they must meet. Provides further...

Sets out the conditions under which a non-resident person is considered to have a taxable presence (nexus). This includes - owning real property, - earning income from real...

Specifies conditions and thresholds for free zone entities to qualify for the zero percent corporate tax rate, including defining qualifying income, setting de minimis...

Provides guidelines on how companies determine taxable income, including what accounting methods can be used and what types of income, gains, losses get recognized or deferred....

Lays out the requirements for companies under common ownership to transfer assets or liabilities between each other without triggering a tax bill. Follows up Article (26) of...

Allows companies under common ownership to transfer an entire business or a separate unit between them without an immediate tax bill, as long as certain conditions are met....

Sets out conditions and requirements for unincorporated partnerships, foreign partnerships, and family foundations to be exempt from being considered taxable persons under the...

Sets detailed requirements for corporations to apply the 30% limitation on net interest expense deductions under Article (30) of the UAE Corporate Tax Law (DL 2022/47).

Sets out detailed rules and procedures relating to the formation, operation, and cessation of corporate tax groups under Article (40) of the UAE Corporate Tax Law (DL 2022/47).

Allows taxable persons to make certain adjustments to taxable income when calculating gains/losses on immovable property, intangible assets, and financial assets/liabilities...

Sets out the requirements for corporate tax exemption on income and gains from qualifying investments made by UAE businesses in foreign companies or entities. Follows up...

Sets out the conditions for private pension funds and private social security funds to qualify as exempt from corporate tax under Article (4) of the Corporate Tax Law (DL 2022/47).

Sets out the accounting standards and methods that must be applied by taxable persons for corporate tax purposes, including when the cash basis may be used, requirements for...

Specifies that businesses or activities conducted by an individual will only be subject to corporate tax if annual turnover exceeds AED 1 million. Excludes wages, personal...

Lays out the circumstances where an exempt or potentially exempt entity can retain exempt status during liquidation/termination or temporary failure to meet conditions. Follows...

Specifies thresholds and related party transactions that must be documented in the master and local transfer pricing files. Follows up Clause (2) of Article (55) of the...

Lays out the circumstances in which a non-resident company can have an individual present in the UAE without creating a permanent establishment tax presence. Follows up...

Specifies which categories of taxable persons must prepare and maintain audited financial statements for corporate tax purposes. Follows up Clause (2) of Article (54) for the...

This comprehensive compilation document consolidates multiple Cabinet Decisions designating specific entities as Qualifying Public Benefit Entities (QPBEs) for Corporate Tax...

This Cabinet Decision designates specific entities as Qualifying Public Benefit Entities (QPBEs) for purposes of the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022)....

Sets out the timeline and process for certain categories of exempt persons to register for corporate tax and apply for exemption, as per Article (4) of the UAE Corporate Tax...

Sets out the deadlines for companies to apply for tax deregistration after ceasing business activities. Follows up Article (52) of the UAE Corporate Tax Law (DL 2022/47).

Sets out the requirements and process for companies to apply to change their tax period for corporate tax purposes under Article (58) of the UAE Corporate Tax Law.

Sets out the revenue threshold, additional conditions, and tax treatment for small businesses electing to apply the small business tax relief. Follows up Article (21) of the...

Sets out the conditions for federal and local government entities' businesses and activities to be treated as a single taxable person for corporate tax purposes. Follows up...

This Public Clarification provides detailed guidance on the registration requirements for warehouse keepers and the registration and renewal procedures for designated zones...

Sets out categories of entities that are excepted from the requirement to register for corporate tax under the UAE Corporate Tax Law. Follows up Articles (7), (8) and (13) of...

This Public Clarification provides guidance on amendments to Emirates' reporting requirements for electronic commerce supplies following Cabinet Decision No. 99 of 2022, which...

This Ministerial Decision establishes comprehensive criteria and conditions for defining electronic commerce supplies for VAT record-keeping purposes. The decision implements...

Provides additional definitions, thresholds, guidelines and directives to assist in interpreting and applying the criteria outlined in Cabinet Decision No. 85 of 2022 for...

Sets the thresholds for the different corporate tax rates introduced under Federal Decree-Law No. 47 of 2022. Follows up Article (3) of the Corporate Tax Law (DL 2022/47).

This Public Clarification replaces VATP029 and provides updated guidance on the VAT treatment of making charges for gold and diamond jewelry. It clarifies the application of...

This Public Clarification explains the amendments made to VAT Federal Decree-Law No. 8 of 2017 through Federal Decree-Law No. 18 of 2022, which takes effect on 1 January 2023....

This Ministerial Decision establishes specific timelines and procedures for submitting VAT refund applications for input tax incurred on mosque construction and operations. The...

This Public Clarification explains the amendments made to the Excise Tax Decree-Law through Federal Decree-Law No. 19 of 2022, which became effective on 14 October 2022. The...

Federal Decree-Law No. 28 of 2022 establishes comprehensive tax procedures applicable to all tax laws in the UAE, replacing Federal Law No. 7 of 2017. The legislation regulates...

Establishes a corporate tax regime in the UAE, setting tax rates, rules for taxable income, exemptions, deductions, and other provisions. Subsequently amended by Federal...

Explains tax residency criteria in the UAE and a process for obtaining a residency certificate for tax purposes. Follows up on Article (11) of the Corporate Tax Law (DL 2022/47).

This Public Clarification establishes a new risk-based methodology for calculating financial guarantees required from Warehouse Keepers for each Excise Tax Designated Zone they...

This Cabinet Decision establishes a comprehensive framework for refunding Value Added Tax (VAT) on expenses related to mosque construction and operation. The legislation...

This Federal Tax Authority Decision establishes the maximum cash refund amount under the Tax Refunds for Tourists Scheme. The legislation sets the maximum cash refund of Value...

This Public Clarification outlines the situations under which Natural Shortage of Excise Goods will not be considered a release from a Designated Zone (DZ) for consumption...

This public clarification establishes the framework for obtaining relief from excise tax on deficient, missing, or damaged excise goods within designated zones under Cabinet...

This decision establishes a comprehensive time limit framework for VAT refunds under the Tax Refunds for Tourist Scheme. The legislation mandates that operators must set a...

This Public Clarification provides detailed guidance on the redetermination of administrative penalties that were imposed before 28 June 2021 under Cabinet Decision No. 40 of...

This Cabinet Decision establishes comprehensive controls and procedures for the settlement, waiver, and refund of administrative penalties imposed under UAE tax laws. It...

This Public Clarification provides guidance on the application of VAT legislation regarding the recovery of input tax incurred on mobile phones, airtime (call minutes), and...

This Public Clarification addresses amendments to Federal Law No. 7 of 2017 on Tax Procedures through Federal Decree-Law No. 28 of 2021, effective from 1 November 2021. The...

This Public Clarification provides guidance on the VAT treatment of goods supplied within designated zones and related shipping or delivery services. It clarifies the...

This document consolidates the complete list of Designated Zones across the United Arab Emirates for Value Added Tax purposes under Federal Decree-Law No. 8 of 2017. It...

This Federal Tax Authority document establishes and maintains a comprehensive list of designated zones for Value Added Tax purposes under Federal Decree-Law No. 8 of 2017. The...

This Federal Tax Authority Decision implements a new design for marks required on tobacco and tobacco products subject to excise tax in the UAE. The Decision designates...

This comprehensive guide, issued by the Federal Tax Authority in June 2021, provides detailed VAT guidance for businesses operating in the automotive sector in the UAE. The...

This Public Clarification provides detailed information on amendments introduced by Cabinet Decision No. 49 of 2021, which modified administrative penalties for violations of...

This Public Clarification provides detailed guidance on the redetermination of administrative penalties imposed before the effective date of Cabinet Decision No. 49 of 2021....

This Public Clarification establishes that a natural or legal person owning multiple sole establishments must obtain only one VAT registration covering all their sole...

This decision establishes the comprehensive methodology for calculating the Average Retail Selling Price (ARSP) of excise goods in the UAE market, which is essential for...

This comprehensive guide issued by the Federal Tax Authority explains the VAT treatment of real estate transactions in the UAE following the introduction of VAT on 1 January...

This Public Clarification provides guidance on the temporary application of VAT at the 0% rate on certain supplies and imports of medical equipment. It implements Cabinet...

This Public Clarification provides guidance on the conditions that VAT registered suppliers must meet to benefit from the Bad Debt relief scheme under Article 64(1) of Federal...

This Public Clarification announces the Federal Tax Authority's decision to postpone the final step of phase two implementation of the Digital Tax Stamps (DTS) scheme for water...

This public clarification addresses the VAT implications of Law No. 6 of 2019 Concerning Ownership of Jointly Owned Real Property in the Emirate of Dubai on Dubai Owners'...

This Public Clarification addresses the misleading practice of retailers offering 'VAT-free special offers' as promotions to entice buyers. The FTA clarifies that such...

This Cabinet Decision establishes comprehensive fee structures for various services provided by the Federal Tax Authority. The decision sets specific fees ranging from AED 50...

This Cabinet Decision establishes VAT zero-rate treatment for personal protective equipment used for protection from Covid-19. The Decision specifies that medical equipment...

This comprehensive guide, published in August 2020, provides detailed guidance on the application of Value Added Tax (VAT) to e-commerce transactions in the United Arab...

This Public Clarification provides the Federal Tax Authority's interpretation of the zero-rating conditions for exported services under Article 31(1)(a) of the Executive...

This Cabinet Resolution establishes comprehensive requirements for multinational enterprise (MNE) groups with UAE tax resident Ultimate Parent Entities to submit...

This Public Clarification addresses the VAT treatment of building sales when there is a subsequent change in permitted use by the purchaser. It establishes that VAT treatment...

This Federal Tax Authority Decision amends the implementation timeline for the tobacco and tobacco products marking scheme in the UAE. The decision specifically modifies the...

This public clarification interprets Article 55 of the Federal Decree-Law No. 8 of 2017 on Value Added Tax regarding the time-period within which input tax should be recovered...

This Public Clarification provides guidance on the renewal process for designated zone registrations under the UAE Excise Tax regime. Warehouse-keepers must renew their...

This Public Clarification provides guidance on circumstances where stockpilers may deregister from Excise Tax before the standard six-month minimum registration period has...

This Cabinet Decision establishes a comprehensive framework for refunding Value Added Tax paid on goods and services connected with Expo 2020 Dubai, which took place from 20...

This Public Clarification provides updated guidance on excise tax obligations for stockpilers holding sweetened drinks, electronic smoking devices and tools, liquids used in...

This Public Clarification addresses VAT treatment when a VAT registered importing agent imports goods on behalf of a VAT registered owner of the goods. The document establishes...

This Public Clarification establishes the principles for determining VAT treatment of donations, grants and sponsorships under Federal Decree-Law No. 8 of 2017 on Value Added...

This Public Clarification provides guidance on the VAT treatment of interest income earned from bank deposits and dividend income received from shareholdings. The document...

This public clarification provides guidance on scenarios where Digital Tax Stamps (DTS) marks must be returned to the Federal Tax Authority under the DTS regime for tobacco and...

This Public Clarification addresses the VAT treatment of business-to-business healthcare services in the UAE. It establishes that healthcare services may only be zero-rated...

This public clarification addresses the treatment of designated excise goods (specifically cigarettes) that were marked with Digital Tax Stamps (DTS) under a workaround...

This Ministerial Decision implements Cabinet Decision No. 55 of 2019 regarding excise price determination for tobacco products. The decision establishes the effective date for...

This Ministerial Decision implements Cabinet Decision No. 52 of 2019 by establishing specific provisions for excise tax on electronic smoking products and clarifying excise...

This Cabinet Decision establishes minimum excise prices for tobacco products in the UAE, implementing specific pricing thresholds pursuant to Article 13 of Cabinet Decision No....

This Cabinet Decision establishes the framework for excise tax implementation in the UAE, defining six categories of excise goods and their corresponding tax rates. The...

This Public Clarification clarifies the Federal Tax Authority's position on the VAT treatment of options supplied in return for premiums, addressing uncertainty about whether...

This Public Clarification establishes the VAT principles for differentiating between disbursements and reimbursements when a person incurs expenses and subsequently recovers...

This Public Clarification explains the conditions required for a transfer to qualify as a transfer of business as a going concern (TOGC) under Article 7(2) of Federal...

This guide, issued in July 2019, provides comprehensive guidance on the application of Value Added Tax (VAT) to financial services in the UAE. It establishes the general...

This Federal Tax Authority Decision establishes specific provisions for the issuance and format of tax invoices and tax credit notes under the UAE VAT system. The decision...

This guide establishes professional standards and a code of ethics for tax agents operating in the UAE under Federal Law No. 7 of 2017 on Tax Procedures and its Executive...

This Cabinet Decision establishes a comprehensive framework of administrative penalties for violations related to marking excise goods, specifically tobacco and tobacco...

This Federal Tax Authority Decision establishes the maximum cash refund limits for VAT refunds under the Tax Refunds for Tourists Scheme. The legislation sets a specific...

This Decision establishes the framework for implementing a marking scheme for designated excise goods, specifically Water Pipe Tobacco and electrically heated cigarettes in the...

This Federal Tax Authority decision provides an exemption from the requirement to issue tax invoices for supplies made through vending machines. The decision establishes that...

This Public Clarification addresses the determination of the date of supply for VAT purposes regarding Board fees paid to Independent Directors. The clarification establishes...

This Decision establishes and governs the Tax Refunds for Tourists Scheme in the UAE, enabling overseas tourists to reclaim VAT on goods purchased and exported from the...

This Decision implements the Marking of Tobacco and Tobacco Products Scheme in accordance with Cabinet Decision No. 42 of 2018. It establishes the framework for marking...

This comprehensive guide, issued by the Federal Tax Authority in September 2018, provides detailed guidance on the application of Value Added Tax (VAT) to insurance and related...

This Federal Tax Authority Decision establishes the requirements and framework for retailers to participate in the VAT Refunds for Tourist Scheme. The legislation sets forth...

This decision establishes a comprehensive Tax Refunds for Tourist Scheme in the UAE, enabling overseas tourists to claim VAT refunds on goods purchased from participating...

This Cabinet Decision establishes a comprehensive marking system for tobacco and tobacco products to indicate that Excise Tax has been paid on these designated goods. The...

This VAT Public Clarification provides guidance on the VAT treatment of farm houses and farm land under the UAE Value Added Tax Law. It clarifies that farm houses meeting...

This Public Clarification provides guidance on the definition and interpretation of 'public transportation' for the purposes of identifying buses or trains that qualify for...

This guide serves as the main reference document for Value Added Tax (VAT) in the United Arab Emirates, published in June 2018 as Issue 2. The guide provides comprehensive...

This Public Clarification explains the application of Article 59 of the Executive Regulations regarding tax invoices and their requirements. It clarifies that in all cases...

This Public Clarification explains the application of Article 53 of the VAT Executive Regulations regarding VAT which is non-recoverable in respect of entertainment or...

This VAT Public Clarification addresses the requirement under Article 69 of Federal Decree-Law No. 8 of 2017 for converting foreign currency amounts to UAE Dirham on tax...

This Public Clarification addresses the VAT treatment of labour camps and labour accommodation provided by employers to workers. It establishes criteria for determining whether...

This VAT Public Clarification establishes the criteria for determining which goods qualify for the profit margin scheme in the UAE, particularly addressing transitional issues...

This Public Clarification addresses the VAT treatment of compensation-type payments in the UAE. It establishes that VAT is only due when there is a supply of goods or services...

This Cabinet Decision establishes a framework for refunding Value Added Tax paid on Exhibition and Conference Services under specific conditions. The legislation defines...

This VAT Guide provides comprehensive guidance on the formation, amendment, and management of tax groups for Value Added Tax (VAT) purposes in the UAE. Tax grouping serves as...

This VAT Guide, issued in March 2018, provides comprehensive guidance on the VAT treatment of director's services in the UAE following the introduction of VAT on 1 January...

This Cabinet Decision establishes the framework for applying zero-rate VAT to medications and medical equipment in the UAE. The decision defines medications as products...

This Executive Regulation implements Federal Decree-Law No. 8 of 2017 on Value Added Tax, providing detailed operational rules and procedures for VAT administration in the UAE....

This comprehensive Cabinet Decision establishes the executive regulations for implementing Federal Decree-Law No. 8 of 2017 on Value Added Tax in the UAE. The regulation...

This comprehensive Cabinet Decision establishes the Executive Regulation for implementing Federal Decree-Law No. 8 of 2017 on Value Added Tax. The regulation defines key VAT...

This Cabinet Decision establishes comprehensive administrative penalties for violations of tax laws in the UAE, covering the Tax Procedures Law, Excise Tax Law, and Value Added...

This Cabinet Decision establishes the comprehensive executive regulation for implementing the Federal Decree-Law No. 7 of 2017 on Excise Tax. It provides detailed operational...

This Federal Decree-Law establishes the comprehensive framework for Value Added Tax (VAT) implementation in the United Arab Emirates. The legislation imposes a standard 5% VAT...

This Federal Decree-Law establishes the comprehensive framework for Excise Tax in the United Arab Emirates, imposing tax on carbonated drinks, tobacco products, energy drinks,...

This agreement establishes a common excise tax framework among the six GCC member states (UAE, Bahrain, Saudi Arabia, Oman, Qatar, and Kuwait) dated November 2016. The...

This Federal Decree-Law establishes the Federal Tax Authority (FTA) as an independent federal entity with legal personality and financial and administrative independence. The...

This Agreement establishes a comprehensive common legal framework for implementing Value Added Tax (VAT) across all six GCC Member States (UAE, Bahrain, Saudi Arabia, Oman,...