Multinational enterprises in the UAE with consolidated revenues of €750 million or more must register for the OECD Pillar Two top-up tax by November 30, 2026. The Federal Tax Authority announced that qualifying groups must complete registration via EmaraTax, while domestic UAE firms remain exempt.
The UAE Federal Tax Authority has issued Decision No. 13 of 2026, establishing mandatory supplier verification rules under Article 54(bis) of the UAE VAT Law. Taxable businesses must verify supplier identities, licenses, signatories, and premises before claiming input tax deductions. The FTA may disallow deductions if transactions are tied to tax evasion under a 'knew or should have known' standard.
The UAE Ministry of Finance has launched an automated corporate tax filing and payment integration phase with commercial banks. The system allows taxable persons to submit returns and settle liabilities directly through digital banking portals. The update supports the UAE government's Zero Bureaucracy initiative.
The UAE's regulatory framework for e-commerce centres on Federal Law No. 15/2020 on Consumer Protection and Federal Decree-Law No. 46/2021 on Electronic Transactions and Trust Services. The legislation mandates consumer rights, product transparency, return policies, and legal validity for electronic contracts and signatures. Violations such as electronic forgery or providing unauthorised trust services carry prison sentences and fines reaching up to AED 750,000.
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