Policy update

Policy & Legal Updates

UAE Issues Tax Rules for Multinationals Under Global Minimum Tax Regime

The UAE Federal Tax Authority has issued a guide on its Qualified Domestic Minimum Top-up Tax regime under the OECD/G20 Pillar Two framework. The rules mandate a minimum corporate tax rate of 15% for multinational enterprise groups with annual global revenues of at least €750 million. In-scope entities with fiscal periods ending prior to April 30, 2026, must register via EmaraTax by November 30, 2026.

Policy & Legal Updates

UAE Mandates Accredited Service Provider Appointments for E-Invoicing by October 2026

UAE authorities have stated that businesses generating at least AED 50 million annually must appoint an Accredited Service Provider for e-invoicing by October 30, 2026. Under Ministerial Decision No. 244 of 2025, large enterprises must achieve system go-live by January 1, 2027. Smaller enterprises must contract a provider by March 31, 2027, ahead of a July 1, 2027 deadline.

Policy & Legal Updates

UAE FTA Clarifies VAT Designated Zones Do Not Automatically Qualify for Corporate Tax

The UAE Federal Tax Authority clarified that a free zone's status as a VAT Designated Zone does not confer automatic Corporate Tax Designated Zone treatment. Each federal tax regime maintains distinct legal definitions and eligibility criteria. Goods distributors must specifically meet Corporate Tax requirements to access the 0% preferential rate.

Policy & Legal Updates

UAE Federal Tax Authority Issues Decision on Accounting Records Standards

The UAE Federal Tax Authority has issued Decision No. 4 of 2026, setting updated technical and operational standards for accounting records. The rules apply to all corporate tax and VAT-registered entities across mainland and free-zone jurisdictions regardless of size.