Cabinet Decision No. 198 of 2025 Analysis of Amendments to the UAE Excise Tax
In a continuous effort to modernize the national tax framework, the UAE Ministry of Finance recently issued Cabinet Decision No. 198 of 2025. This decision introduces pivotal amendments to the existing Executive Regulation (Cabinet Decision No. 37 of 2017). Effective from January 1, 2026, these changes focus on enhancing procedural
UAE VAT Reform 2025 Reverse Charge Mechanism for “Metal Scrap Supplies”
The UAE government has introduced a streamlined way of treating Metal Scrap under UAE VAT Law. Cabinet Decision No. 153 of 2025 changes the tax rules for buying and selling metal scrap between VAT registrants in the State. Effective from 14 January 2026, businesses registered for VAT in the UAE
UAE Cabinet Decision No. 197 of 2025 New Framework for Excise Goods and Tax Calculation
UAE Cabinet Decision No. 197 of 2025 The United Arab Emirates has issued a comprehensive update to its excise tax regulations through Cabinet Decision No. 197 of 2025, marking the UAE Excise Tax Update 2025. Set to come into force on January 1, 2026, this legislation repeals the previous framework
FTA Decision No. 8 of 2025 : New Compliance Timelines for Qualifying Investment Funds & Investors
Introduction The Federal Tax Authority (FTA) issued Decision No. 8 of 2025 on 18 September 2025, establishing clear timelines for tax compliance requirements applicable to Qualifying Investment Funds, Real Estate Investment Trusts and their Investors, effective for tax periods commencing on or after 1 January 2025. Registration of Investors in
New Protocols for Declining Residual Tax Refunds During Audits FTA Decision No. 9 of 2025
Introduction The Federal Tax Authority (FTA) has issued Decision No. 9 of 2025, establishing specific protocols regarding the handling of refund requests connected to residual amounts. This regulation specifically addresses scenarios where a Person is currently subject to a Tax Audit. The Decision was issued on 4 December 2025 and shall take effect from 1 January 2026. Conditions
New UAE VAT Rules 2026 : Key Highlights from Federal Decree-Law No. 16 of 2025
Introduction The UAE continues to refine its tax framework to align with international best practices and enhance compliance. On 1 October 2025, Federal Decree-Law No. 16 of 2025 was issued, introducing significant amendments to Federal Decree-Law No. 8 of 2017 on Value Added Tax (VAT). These changes take effect from
