Policy update

Policy & Legal Updates

UAE Cabinet Amends VAT Executive Regulation Under Decision No. 149 of 2026

The UAE Cabinet has issued Cabinet Decision No. 149 of 2026, amending Cabinet Decision No. 52 of 2017 on the Executive Regulation of Value Added Tax. The updates introduce statutory criteria for composite supplies, modify input tax recovery on employee accommodation and medical supplies, and restrict deductions on cash transactions exceeding specific thresholds. Most provisions take effect on 1 October 2026, with input tax apportionment rules applying from the first tax year starting after 1 October 2027.

Policy & Legal Updates

Dubai Customs Extends Customs Duty Suspension by 60 Days to 180 Days

Dubai Customs has extended the customs duty suspension period on eligible declarations by 60 days, bringing the total suspension period to 180 days. The provision covers duty suspension arrangements expiring between 27 February 2026 and 31 October 2026. Eligible categories include re-export goods, temporary admissions, and transit shipments.