Policy & Legal Updates

UAE Federal Tax Authority Issues Guide on Free Zones and Designated Zones

The UAE Federal Tax Authority has published General Procedure guide TAXP010 addressing tax treatments for Free Zones and Designated Zones. The guide clarifies operational and legal criteria, including fenced perimeters and customs supervision, required for Designated Zone status under VAT and Corporate Tax laws. It is intended to assist businesses in identifying qualifying income and navigating transactions with the UAE mainland.

Policy & Legal Updates

UAE Clarifies Reverse Charge Mechanism on Local Metal Scrap Trading

The UAE Federal Tax Authority issued Public Clarification VATP047 regarding the reverse charge mechanism for domestic metal scrap transactions. Under the clarification, the VAT accounting obligation shifts from the supplier to the VAT-registered buyer. The guidance outlines mandatory documentation, supplier declarations, and verification rules for the industrial sector.

China–UAE News

Chinese Firms Expand UAE Footprint Across Finance, Logistics, and Autonomous Driving Sectors

China Securities has secured regulatory authorization to operate in the Dubai International Financial Centre, while JINGDONG Property signed a deal to build a 150,000-square-metre smart logistics facility in Abu Dhabi. Chinese outbound direct investment into the UAE rose to $2.6 billion, pushing cumulative investment stock to $12.47 billion as bilateral non-oil trade crossed $100 billion.

Policy & Legal Updates

UAE Enforces Mandatory Pre-Load Filing for Inbound Sea Containers from October 2026

The UAE National Advance Information Center has implemented mandatory advance cargo reporting for maritime container shipments starting October 1, 2026. Under the Maritime Pre-Load Cargo Information program, carriers and freight forwarders must submit bill of lading details prior to foreign port loading or face potential Do Not Load orders.