Policy update

Policy & Legal Updates

UAE Sets Strict Conditions for Input VAT Recovery on Employee Expenses

The UAE Federal Tax Authority issued FTA Decision No. 17 of 2026, defining specific conditions for taxable businesses to recover input VAT on employee expenses. Effective October 1, 2026, the framework regulates benefits provided free of charge, including accommodation, transport, meals, and medical insurance. Businesses cannot claim VAT if cash alternatives are offered or if supplies serve personal benefits.

Policy & Legal Updates

Dubai Ruler Issues Decree Reconstituting the Supreme Fiscal Committee

His Highness Sheikh Mohammed bin Rashid Al Maktoum issued Decree No. (24) of 2026 reconstituting Dubai's Supreme Fiscal Committee. The committee is chaired by Sheikh Ahmed bin Saeed Al Maktoum, with Abdulrahman Saleh Al Saleh as Vice Chairman. The decree took effect immediately on September 30, 2026.

Policy & Legal Updates

Abu Dhabi Enforces Healthy Dining Mandate for Tourism-Licensed Hotels and Restaurants

Hotels and tourism-licensed food outlets across Abu Dhabi face full enforcement of new nutritional regulations starting October 1, 2026. The mandate requires at least one healthy option per adult menu category and sets nutritional standards for at least 50 percent of children's meals. Establishments must also provide low-sodium salt as the default table condiment.

Policy & Legal Updates

UAE Fully Enforces Maritime Pre-Load Cargo Information Shipping Regulation

The UAE's Maritime Pre-load Cargo Information (MPCI) program has entered full enforcement following the end of its compliance grace period on September 30, 2026. Managed by the National Advance Information Centre under the Federal Authority for Identity, Citizenship, Customs and Port Security, the framework mandates advance digital filing for all containerized cargo bound for or transiting UAE ports. Failure to file verified cargo data at least 24 hours prior to vessel loading will result in strict 'Do Not Load' instructions and regulatory penalties.