Tax Update Tracker
Every recent change to UAE Corporate Tax, VAT, Excise Tax, Customs and e-invoicing in one place: new laws and decisions, FTA clarifications and the deadlines coming up. Each update is explained in plain English, with a link to its official source.
Last reviewed
11 November 2026
19 changes tracked · checked against FTA & Ministry of Finance sources
30 Nov
2026
Top-up Tax registration deadline for large multinational groups
Under FTA Decision No. 12 of 2026, entities whose first in-scope financial year ended before 30 April 2026 must register for the Domestic Minimum Top-up Tax by 30 November 2026.
31 Dec
2026
Last day to claim old VAT credit balances under the transitional rule
Under Federal Decree-Law No. 17 of 2025, refunds of excess input tax are limited to five years. If your five-year period had expired by 1 January 2026, or expires during 2026, you have until 31 December 2026 to request the refund.
31 Dec
2026
Corporate Tax returns due for financial years ending 31 March 2026
Returns and payment are due within 9 months of the end of the tax period. For a year ending 31 March 2026, the deadline is 31 December 2026. A late return costs AED 500 for the first month, even if only one day late.
1 Jan
2027
E-invoicing goes live for businesses with revenue of AED 50 million or more
From 1 January 2027, businesses with revenue of AED 50 million or more must issue and receive invoices through the UAE e-invoicing system via their Accredited Service Provider.
31 Mar
2027
E-invoicing Phase 2: appoint an Accredited Service Provider by 31 March 2027
Businesses with revenue below AED 50 million must appoint an Accredited Service Provider (ASP) by 31 March 2027 and start issuing e-invoices from 1 July 2027.
Failing to implement e-invoicing or appoint a service provider costs AED 5,000 plus AED 5,000 a month (maximum AED 50,000 in 12 months). Each e-invoice or e-credit note not issued on time costs AED 100, up to AED 5,000 a month. Not telling your provider about data changes costs AED 250 a day, up to AED 5,000 a month.
Ministerial Decision No. 66 of 2026 moved the deadline for businesses with revenue of AED 50 million or more to appoint an Accredited Service Provider from 31 July to 30 October 2026. The go-live date of 1 January 2027 did not change, which the FTA restated on 25 October 2026.
Sets the cases and conditions for recovering input VAT on goods and services provided to employees, such as transport, accommodation and parking. Issued on 9 September 2026 and published on 28 September 2026.
Replaces FTA Decision No. 7 of 2023. The standard deadline to apply for exemption from Corporate Tax is extended from 60 to 90 business days after the end of the tax period, with transitional deadlines of 31 October and 31 December 2026 for certain entities.
Updates the VAT rules on composite supplies, employee costs, healthcare goods, cash payments, the profit margin scheme and capital assets. Most changes apply from 1 October 2026; the new input tax apportionment rules apply from the first tax year starting after 1 October 2027.
Explains the recent VAT law changes, including the definition of a non-resident, when an electronic document counts as a valid tax invoice, and the five-year limit on refunds.
From 1 January 2026, businesses no longer need to issue a self-invoice for imports of Concerned Goods under the reverse charge. Supporting documents are still needed to recover the input tax.
Sets the measures, procedures and conditions businesses must follow to verify that their purchases are genuine before deducting input tax. It supports the 2026 rule allowing the FTA to deny input tax linked to tax evasion the buyer knew or should have known about.
Cabinet Decision No. 137 of 2026 sets a minimum excise price of AED 1 per ml for liquids used in electronic smoking devices, from 1 September 2026. The 100% excise rate applies to that price, so a 60 ml bottle carries at least AED 60 of excise tax.
Sets when large multinational groups must register for, update and deregister from the Domestic Minimum Top-up Tax (the 15% minimum tax), alongside the new registration service in EmaraTax.
Ministerial Decision No. 131 of 2026 extends Small Business Relief to tax periods ending on or before 31 December 2029. The AED 3 million revenue limit is unchanged, and Qualifying Free Zone Persons and large multinational group members still cannot use it.
Sets out the documents needed to support a downward transfer pricing adjustment, including benchmarking and matching adjustments by the related party.
Qualifying Free Zone Persons that distribute goods in or from a Designated Zone need an agreed-upon procedures report from a UAE-licensed auditor, due 30 days after the Corporate Tax return deadline. Applies to tax periods starting on or after 1 January 2026.
A pilot with a taxpayer working group selected by the Ministry of Finance started on 1 July 2026, and any business meeting the requirements may adopt e-invoicing voluntarily from that date.
Late payment is now 14% a year charged monthly instead of 2% + 4% + 1% a day. Voluntary disclosures cost 1% a month instead of 5%–40%, an error found after an audit notice is 15% plus 1% a month, and an incorrect return is AED 500.
Self-invoicing under the reverse charge is no longer required, excess input tax can be carried forward for no more than five years, and the FTA can deny input tax on purchases linked to tax evasion that the buyer knew or should have known about.
Introduces a five-year limit for requesting refunds or using credit balances, with a transitional window to 31 December 2026, and expands the FTA's powers to issue binding directions and audit late refund claims.
Excise on sweetened drinks now depends on sugar content: under 5 g per 100 ml is exempt, 5 g to under 8 g is AED 0.79 per litre, and 8 g or more is AED 1.09 per litre. Without a lab report, the highest band applies.
The UAE is moving from 8-digit to 12-digit customs tariff codes in line with the GCC Integrated Customs Tariff (Cabinet Decision No. 119 of 2024). Dubai Customs began a phased implementation under Customs Notice 10/2025. Importers should update the codes in their product records to avoid misclassification fines.
Not sure how a change affects you?
Tell us what your business does and we'll explain which of these changes apply to you and what you need to do, and by when.
Summaries are for general information and are not legal advice. The official texts on tax.gov.ae, mof.gov.ae and uaelegislation.gov.ae take precedence. Marifah Tax Advisory is an independent consultancy and is not affiliated with the Federal Tax Authority or the Ministry of Finance.