UAE Cabinet Decision No. 149 of 2026 introduces significant amendments to the VAT Executive Regulation, effective from 1 October 2026. Explore the key changes affecting input VAT recovery on employee expenses, cash payments, composite supplies and input tax apportionment, and understand what businesses need to review to stay VAT-compliant.
When can UAE businesses recover input VAT on employee expenses? FTA Decision No. 17 of 2026 clarifies the conditions for VAT recovery on employee benefits, including transport, accommodation, food, mobile phones and internet services. Discover the eligibility criteria, key restrictions and documentation requirements to help your business stay VAT-compliant.
The UAE Federal Tax Authority (FTA) has clarified the VAT treatment of imported goods, including tax invoice requirements, customs documentation, VAT Return reporting, and Input VAT recovery. Learn what businesses need to know about these rules and the key compliance steps for imported goods.
From 1 October 2026, UAE businesses will face enhanced supplier and transaction verification requirements for Input VAT recovery. This guide explains the new UAE VAT supplier verification rules, key checks businesses should perform, required documentation, and practical steps to stay compliant and avoid potential VAT recovery issues.
The UAE’s move toward e-invoicing is set to transform VAT compliance by replacing traditional invoicing with secure, structured digital invoices. Businesses will benefit from improved accuracy, faster processing, reduced manual errors, and enhanced tax transparency. Discover how UAE e-invoicing will impact VAT compliance, what businesses need to prepare for, and the key steps to ensure a smooth transition.
Avoid costly penalties and compliance issues during UAE VAT de-registration. Discover the most common mistakes businesses make and learn how to ensure a smooth, FTA-compliant VAT de-registration process in the UAE.
A complete guide to VAT refunds for UAE nationals building new residences under FTA Guide VATGRH1 (April 2026). Learn eligibility, qualifying expenses, documentation, and filing timelines to ensure a smooth and compliant refund process.
Value Added Tax (VAT) is generally charged on the full value of goods and services. However, for businesses dealing in second-hand goods, antiques, and collector’s items and article 53 goods, charging VAT on the entire selling price can lead to tax cascading –where VAT is effectively charged multiple times on the same item. To address this, the Federal Tax Authority (FTA) introduced the Profit…
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 must follow these updated rules…
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 1 January 2026, marking another…
