UAE Cabinet Decision No. 106 of 2025 : e-Invoicing Penalties
In November 2025, the UAE Cabinet issued Cabinet Decision No. 106 of 2025, outlining the administrative penalties applicable to violations of the laws governing the Electronic Invoicing System (e-Invoicing). The decision applies to all violations related to the Electronic Invoicing System, as governed by the Federal Decree-Law No. 28 of
Cabinet Decision No. 129 of 2025 “Latest Amendments to the UAE Administrative Tax Penalty Framework”
The UAE tax framework has evolved significantly since the introduction of Excise Tax (2017), VAT (2018), and most recently Corporate Tax (2023). To ensure compliance and efficient tax administration, the UAE Cabinet issued Cabinet Decision No. 40 of 2017, which sets out the system of Administrative Penalties for violations of
Federal Decree-Law No. 7 of 2025: Strengthening the Excise Tax Framework in the UAE
Tax laws rarely stand still — especially in economies that evolve as swiftly as the UAE’s. With the issuance of Federal Decree-Law No. 7 of 2025, the Excise Tax framework enters a new phase of administrative clarity, long-term fiscal balance and ensuring fairness. Effective 1 October 2025, this amendment introduces sharper clarity in tax calculation, registration,
UAE Ministry of Finance Refines Free Zone Tax Framework through Decisions 229 and 230 of 2025
The UAE Ministry of Finance continues to strengthen the clarity and integrity of its Corporate Tax regime with the release of Ministerial Decisions No. 229 and 230 of 2025, both effective from 1 June 2023. These decisions are instrumental in guiding Free Zone businesses on what qualifies for the 0% Corporate Tax rate and what activities
Recent UAE Corporate Tax Decisions A Closer Look at New Audited Financials and REITs Rules
The UAE continues to strengthen its Corporate Tax framework through the issuance of ministerial decisions that clarify compliance obligations and promote transparency. In 2025, the Ministry of Finance (MoF) released several important directives under the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (“Corporate Tax Law”), providing additional guidance for taxable persons. This article
UAE VAT Input Tax Apportionment – Key Updates & Amendments
The Federal Tax Authority (FTA) has released the updated VAT Guide on Input Tax Apportionment (VATGIT1) in September 2025, this update brings significant structural changes, introduces new concepts such as the Specified Recovery Percentage (SRP), and aligns the guidance with the latest VAT and tax procedure regulations. Businesses registered for
