The United Arab Emirates (UAE) continues its progressive journey toward fiscal modernization with the issuance of Federal Decree-Law No. 17 of 2025, signed on 1 October 2025 and set to take effect from 1 January 2026. This new amendment represents a significant development within the UAE’s Tax Procedures Law, originally established under Federal Decree-Law No….

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 2022. However, it does not…