Policy update

Policy & Legal Updates

UAE Enforces Maritime Pre-Load Cargo Filings and Releases Employee VAT Recovery Rules

Effective October 1, 2026, the UAE implemented mandatory advance cargo reporting for inbound maritime container shipments under the Maritime Pre-Load Cargo Information program, requiring electronic filings at least 24 hours prior to loading. Concurrently, Federal Tax Authority Decision No. 17 of 2026 took effect on October 1, establishing conditions for taxable businesses to recover input VAT across six categories of employee expenses. Both regulatory measures introduce stricter compliance and documentation obligations for businesses operating in or trading with the UAE.

Policy & Legal Updates

ADGM FSRA Signs Cooperation Agreement with UAE Commercial Gaming Authority

The Financial Services Regulatory Authority of Abu Dhabi Global Market has signed a Memorandum of Understanding with the General Commercial Gaming Regulatory Authority. The agreement establishes a framework for regulatory coordination, information sharing, and supervisory oversight between the two entities. Both authorities will maintain independent legal mandates while addressing intersections in payment processing, anti-money laundering, and banking channels.

Policy & Legal Updates

UAE Launches Unified Attestation Package Cutting Document Steps From 15 to Three

The UAE Government has launched the Ajman Unified Attestation Package to streamline corporate regulatory procedures. The initiative reduces Chamber of Commerce document issuance and attestation from 15 steps to three, enabling digital completion within minutes.

Policy & Legal Updates

UAE Implements Mandatory VAT Supplier Due Diligence Rules for Input Tax Deductions

The UAE Federal Tax Authority has issued Decision No. 13 of 2026, establishing mandatory supplier due diligence requirements for input VAT deductions effective October 1, 2026. Under the rules implementing Article 54 bis of the UAE VAT Law, businesses must formally verify vendor identities, premises, and commercial rationale to avoid denial of tax recovery. Specific controls, including UAE bank account verifications, apply to annual transactions exceeding AED 375,000.