Federal Decree-Law No. 7 of 2025 UAE Excise Tax
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
UAE’s Electronic Invoicing System – Ministerial Decisions 243 & 244 of 2025
On 29 September 2025, the UAE Ministry of Finance issued Ministerial Decision No. 243 of 2025 and Ministerial Decision No. 244 of 2025, introducing the long-awaited Electronic Invoicing System (E-Invoicing). These decisions set the legal foundation and implementation roadmap for businesses across the UAE, with phased adoption starting from July
The Framework for Tax Invoices and Credit Notes in the UAE VAT System
The regulation of Tax Invoices and Tax Credit Notes is a cornerstone of the UAE’s Value Added Tax (VAT) system, ensuring transparency, accountability, and proper tax collection. Articles 59 and Article 60 of the Executive Regulation of Federal Decree-Law No. 8 of 2017 define the requirements for these critical documents.
