New FTA Rules: Verify Your Suppliers Before Recovering Input VAT from 1 October 2026
From 1 October 2026, a valid tax invoice alone may no longer be enough to recover input VAT. FTA Decision No. 13 of 2026 requires businesses to verify and document their suppliers and supplies first.
UAE Amends VAT Executive Regulation - Key Changes from 1 October 2026
Cabinet Decision No. 149 of 2026 changes how VAT applies to composite supplies, employee costs, cash payments and capital assets from 1 October 2026, with new input tax apportionment rules to follow in 2027.
Pillar Two in the UAE: Who Must File the Information Return
Ministerial Decision No. 133 of 2026 confirms which UAE entities of large multinational groups must file the Pillar Two Information Return, with a registration deadline of 30 November 2026 for many groups.
UAE Extends Corporate Tax Small Business Relief to 31 December 2029
Eligible businesses with revenue of AED 3 million or less can now elect Small Business Relief for tax periods ending up to 31 December 2029, three years longer than before.