United Arab Emirates tax news
AskColm has 46 articles tagged United Arab Emirates, drawn from over 130 tax sources. The most recent is dated 3 October 2026.
Showing the latest 46.
UAE Clarifies VAT Treatment of Concerned Goods and Updates Core VAT Rules
The UAE Federal Tax Authority has issued clarifications on the VAT treatment of 'concerned goods'—a category subject to specific VAT rules—alongside updates to core VAT provisions. The guidance addresses how these goods are valued, reported, and taxed, with implications for…
UAE: Input VAT recovery rules for employee expenses
From 1 October 2026, the UAE's input VAT recovery rules cover employee-related expenses including transport, food, accommodation, telecommunications and parking.
UAE: VAT Executive Regulations amended
The UAE has amended its VAT Executive Regulations, with changes taking effect from October 2026. The amendments cover input VAT apportionment, cash payments, employee expenses and the treatment of composite supplies.
UAE amends VAT Executive Regulations
The UAE has amended its VAT Executive Regulations, introducing updates that affect VAT compliance obligations for businesses operating in the country. The amendments refine existing rules governing VAT treatment across various sectors and transactions, reflecting the UAE Federal Tax Authority's…
Dividends and Capital Gains – What Happens if a UAE Entity Has Foreign Subsidiaries?
This article examines the UAE participation exemption regime as it applies to UAE entities with foreign subsidiaries, focusing on how dividends and capital gains derived from qualifying foreign shareholdings are treated for corporate tax purposes. Under the UAE Corporate Tax…
UAE VAT Changes Target Cash Payments and Employee Accommodation
The UAE has introduced VAT changes specifically targeting cash payment arrangements and employee accommodation. The amendments clarify the VAT treatment of these areas, which have been sources of uncertainty for businesses operating in the UAE. Changes to employee accommodation rules…
Selecting an Accredited Service Provider (ASP) in the UAE: What Enterprise Buyers Need to Evaluate Before October 30
With the UAE's e-invoicing mandate deadline of October 30 approaching, enterprise buyers must carefully evaluate Accredited Service Provider (ASP) options before committing. Key selection criteria include compliance with UAE Federal Tax Authority specifications, integration capability with existing ERP systems, scalability,…
UAE VAT amendments 1 October 2026
The UAE is implementing VAT amendments effective 1 October 2026, updating its VAT legislation with changes relevant to businesses operating in the country. The amendments are expected to affect the treatment of certain supplies, exemptions, or administrative procedures under the…
UAE VAT Amendments: Key Business Impacts Explained
The UAE has introduced VAT amendments with significant implications for businesses operating in the country. This analysis outlines the key changes and their practical business impacts, covering adjustments to VAT rules that affect compliance obligations, input tax recovery, and transactional…
UAE Updates VAT Rules for Cryptocurrency Transactions and Payments
The UAE has updated its VAT regulations to specifically address cryptocurrency transactions and payments. The amendments provide clarity on how digital asset transactions are treated for VAT purposes, including rules on whether cryptocurrency transfers constitute taxable supplies and how payments…
UAE tightens VAT reporting rules for cryptocurrency payments
The UAE has introduced stricter VAT reporting requirements for transactions involving cryptocurrency payments. Businesses accepting digital assets must now adhere to enhanced disclosure and valuation rules to ensure crypto-denominated sales are correctly reported for VAT purposes. The update addresses growing…
VATP046 may signal a broader Fixed Establishment threshold than the Corporate Tax PE test
VATP046, a UAE VAT public clarification, may indicate that the threshold for establishing a Fixed Establishment (FE) under VAT is broader than the Permanent Establishment (PE) test used for Corporate Tax purposes. This divergence has practical implications for businesses operating…
UAE Publishes Further Details on Upcoming E-Invoicing Mandate
The United Arab Emirates has published further details on its upcoming e-invoicing mandate, which will adopt a decentralized 5-corner model built on the Peppol Network. This marks a significant regulatory development for businesses operating in the UAE, outlining the technical…
United Arab Emirates: Input VAT verification rules
The United Arab Emirates has established input VAT verification rules governing how businesses can reclaim VAT on purchases and expenses. These rules outline the conditions and documentation requirements that taxpayers must satisfy to recover input tax, including ensuring that purchases…
UAE FTA Expands Digital VAT Audit Access with E-Invoicing and Analytics
The UAE Federal Tax Authority has enhanced its digital VAT audit capabilities by integrating e-invoicing data and advanced analytics tools. This development enables the FTA to conduct more targeted and efficient audits by cross-referencing electronic invoice data with taxpayer VAT…
UAE VAT electronic record access for audits
The UAE Federal Tax Authority requires businesses to maintain VAT records in electronic format and provide direct electronic access during audits. Taxable persons must ensure their accounting and ERP systems are capable of producing records in formats acceptable to auditors,…
UAE Introduces Supplier Due-Diligence Requirements for Input VAT Recovery from October 2026
The UAE has introduced new supplier due-diligence requirements that businesses must satisfy to recover input VAT, effective October 2026. Under the new rules, VAT-registered businesses will need to verify and document the compliance status of their suppliers before claiming input…
UAE’s Five-Corner Model Separates Invoice Exchange from Tax Reporting
The UAE has adopted a five-corner model for its e-invoicing framework that structurally separates the exchange of invoices between trading partners from the reporting of tax data to the Federal Tax Authority. Under this model, invoice transmission occurs through accredited…
UAE E-invoicing: A Practical Guide for Business Leaders
The UAE is advancing its mandatory e-invoicing framework, and this practical guide outlines key implementation considerations for business leaders. The UAE's e-invoicing mandate requires businesses to adopt structured digital invoice formats and integrate with the national tax authority's platform. The…
Architectural Blueprint: Deconstructing the UAE DCTCE 5-Corner E-Invoicing Model
This article examines the UAE's Decentralised Continuous Transaction Controls and Exchange (DCTCE) five-corner e-invoicing model, detailing its architectural framework and technical structure. The model expands on the traditional four-corner Peppol framework by introducing an additional corner to accommodate UAE-specific regulatory…
Preparing for the UAE B2B E-Invoicing Mandate: Timelines, Technical Standards, and Practical Readiness Roadmap
The UAE is implementing a mandatory B2B e-invoicing framework, requiring businesses to prepare for structured digital invoice exchange. This article outlines the phased implementation timelines, technical standards including the Peppol network adoption, and practical steps organizations should take to achieve…
UAE advances towards mandatory e-invoicing with pilot phase launch
The UAE is progressing toward mandatory e-invoicing with the launch of a pilot phase, marking a significant step in the country's digital tax infrastructure rollout. The pilot represents an early implementation stage allowing businesses to test compliance systems before full…
How ESR and pillar two are converging across the GCC
This article examines the convergence of Economic Substance Regulations (ESR) and Pillar Two rules across Gulf Cooperation Council (GCC) countries. As GCC states implement their own corporate tax frameworks and align with OECD's global minimum tax standards, businesses face overlapping…
UAE E-Invoicing Framework: Compliance Guide for 2026–2027 Rollout
The UAE is rolling out a mandatory e-invoicing framework across 2026–2027, requiring businesses to comply with structured digital invoicing standards. The compliance guide outlines the phased implementation timeline, technical requirements, and obligations for taxpayers operating in the UAE. Practitioners need…
PINT-AE Explained: What the UAE’s E-Invoicing Data Dictionary Means for Businesses
The UAE has introduced PINT-AE, a localized e-invoicing data dictionary derived from the international PINT (Peppol International) standard, tailored to meet UAE tax and business requirements. PINT-AE defines the specific data fields, formats, and semantic rules that businesses must use…
UAE Flips the Valuation Problem Upside Down: A Top-Down Method for Costing Deemed Supplies of Services
The UAE has introduced a top-down valuation methodology for deemed supplies of services, addressing a longstanding challenge in VAT compliance. Rather than building up costs from scratch, businesses can work downward from a known market or retail value to determine…
United Arab Emirates: FTA issues VAT guidance on digital currency and life insurance
The UAE Federal Tax Authority (FTA) has issued new VAT guidance covering the treatment of digital currencies and life insurance products. The guidance clarifies how VAT applies to transactions involving cryptocurrencies and digital assets, as well as the VAT treatment…
What’s next for the UAE’s e-invoicing mandate?
This article examines the upcoming developments in the UAE's e-invoicing mandate, detailing the regulatory roadmap, implementation timelines, and compliance requirements for businesses operating in the UAE. As the UAE progresses with its e-invoicing framework, this piece likely addresses technical specifications,…
VAT IT listed as a Pre-Approved e-Invoicing Service Provider (ASP) by the UAE Ministry of Finance
VAT IT has been officially listed as a pre-approved e-invoicing Accredited Service Provider (ASP) by the UAE Ministry of Finance, marking a significant milestone for the company and for the UAE's developing e-invoicing infrastructure. This accreditation allows VAT IT to…
Petition Summary: Welded Stainless Line and Pressure Pipe from India, Türkiye, and the United Arab Emirates
A petition has been filed seeking antidumping and/or countervailing duties on welded stainless line and pressure pipe imported from India, Türkiye, and the United Arab Emirates. Such petitions trigger formal trade remedy investigations that can result in additional customs duties…
UAE Launches Pilot Phase of E-Invoicing System
The UAE has launched the pilot phase of its e-invoicing system, marking a significant step in the country's digital tax infrastructure development. The pilot allows selected businesses to test the e-invoicing framework before a broader mandatory rollout. The UAE's system…
UAE Updates Mandatory E‑Invoicing Timeline
The UAE has updated its mandatory e-invoicing implementation timeline, signaling a revised rollout schedule for businesses operating in the country. The UAE's e-invoicing mandate is part of broader efforts to digitize tax administration and improve VAT compliance. This update provides…
VAT IT Listed as a UAE Pre-Approved e-Invoicing Service Provider
VAT IT has been listed as a pre-approved e-invoicing service provider in the UAE, positioning the company to support businesses in complying with the country's emerging e-invoicing regulatory framework. The UAE is progressively rolling out its mandatory e-invoicing mandate, requiring…
VAT Registration for UAE Free Zone Companies: Tax Obligations in the UAE
This article examines VAT registration obligations for companies operating in UAE Free Zones, outlining when these businesses must register for VAT, the distinction between designated and non-designated free zones, and how supplies between free zones and mainland UAE are treated.…
The UAE’s New Transfer Pricing Regime: From a Tax-Free Reputation to Arm’s Length Compliance
The UAE has introduced a formal transfer pricing regime following the implementation of corporate tax in 2023, marking a significant shift from its historically tax-free environment. The new framework requires businesses to comply with arm's length principles, maintain transfer pricing…
UAE Businesses Advance E-Invoicing Readiness Ahead of 2027 Mandate
UAE businesses are proactively preparing for the country's mandatory e-invoicing regime scheduled for implementation in 2027. Companies are investing in system upgrades, ERP integrations, and compliance frameworks to meet the Federal Tax Authority's anticipated technical and regulatory requirements. Early adopters…
UAE Ministry of Finance Launches Electronic Invoicing Pilot Phase in Sharjah
The UAE Ministry of Finance has initiated the electronic invoicing pilot phase specifically in Sharjah, selecting the emirate as an early testing ground for the national e-invoicing mandate. Participating businesses in Sharjah are required to issue compliant digital invoices through…
UAE Launches Pilot Phase of Electronic Invoicing System
The UAE has launched the pilot phase of its electronic invoicing system, marking a significant step in the country's digital tax administration modernisation. The pilot tests the technical infrastructure and compliance workflows for mandatory e-invoicing, requiring participating businesses to issue…
Comarch Webinar: GCC E-Invoicing Roadmap: Navigating Mandates in KSA, the UAE, and Oman (July 1)
Comarch is hosting a webinar on July 1 focused on the e-invoicing roadmap across Gulf Cooperation Council countries, specifically Saudi Arabia, the UAE, and Oman. The session will guide businesses through the distinct mandates in each jurisdiction, covering implementation timelines,…
UAE: New ministerial resolutions refine e-invoicing framework
The UAE has issued new ministerial resolutions that refine and update its e-invoicing framework. The resolutions provide further regulatory clarity on the implementation of electronic invoicing requirements in the country, building on the UAE's broader digital tax infrastructure development. Businesses…
GCC VAT Overhaul to Tighten Cross-Border Trade and Compliance
The GCC is undertaking a significant VAT overhaul aimed at tightening cross-border trade rules and strengthening compliance across member states. The reforms are expected to address gaps in the existing VAT framework, particularly around transactions between GCC countries, and introduce…
UAE E-Invoicing Guidelines Updated: What Changed in Version 1.1?
The UAE has released version 1.1 of its e-invoicing guidelines, introducing updates to the country's mandatory electronic invoicing framework. The revised guidelines outline changes to technical specifications, data requirements, and compliance obligations for businesses operating in the UAE. As the…
UAE Electronic Invoicing Guidelines V1.1 – June 2026
The UAE Ministry of Finance has published Version 1.1 of the UAE Electronic Invoicing Guidelines (dated 1 June 2026), a 51-page document outlining the framework for mandatory e-invoicing implementation in the UAE. The guidelines detail technical and operational requirements for…
UAE Tax and E-Invoicing Regulatory Updates
Thomson Reuters provides regulatory compliance updates for the United Arab Emirates, focusing on e-invoicing, e-ordering, e-archiving, and indirect tax requirements. The UAE has been progressively developing its VAT framework since the introduction of VAT in 2018 at a standard rate…
UAE E-Invoice Plans 2022
The article covers the United Arab Emirates' planned rollout of electronic invoicing (e-invoicing) as outlined in 2022. The UAE authorities signalled intentions to implement a mandatory e-invoicing framework, aligning with broader Gulf region digital tax administration trends. The initiative aims…
UAE 2027 E-Invoicing: Updated Guidelines for July Pilot
The UAE is advancing its mandatory e-invoicing framework ahead of a planned 2027 rollout, with updated guidelines issued for a July pilot programme. The Federal Tax Authority (FTA) is refining technical and compliance requirements for businesses participating in the pilot,…