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Policy & Legal Updates
Source: The Legal 500

UAE Cabinet Amends VAT Executive Regulations on Input Tax Apportionment

The UAE Cabinet has issued Cabinet Decision No. 149 of 2026, introducing substantial amendments to the UAE VAT Executive Regulations. The revision alters the standard input tax apportionment methodology under Article 55 for partially exempt businesses to an output-based ratio. Most general changes take effect on 1 October 2026, with the apportionment methodology taking effect from the first tax year starting after 1 October 2027.

Policy & Legal Updates
Source: The Legal 500

UAE Cabinet Updates VAT Executive Regulations and Input Tax Apportionment Methodology

The UAE Cabinet has issued Cabinet Decision No. 149 of 2026, amending the UAE VAT Executive Regulations. The update introduces an output-based input tax apportionment ratio under Article 55 for partially exempt businesses. General changes take effect on 1 October 2026, while the revised apportionment rules apply from the first tax year starting after 1 October 2027.

Policy & Legal Updates
Source: mepmiddleeast.com

Dubai Municipality and Future Foundation Partner on Construction Regulation Sandbox

Dubai Municipality hosted its inaugural 'Future of Construction Legathon' on 24 September at Emirates Towers to tackle regulatory challenges surrounding emerging building technologies. During the event, Dubai Municipality and Dubai Future Foundation signed a cooperation agreement under Sandbox Dubai. The partnership will pilot experimental use cases initially focused on the Smart Built Environment sandbox group.

Policy & Legal Updates
Source: mepmiddleeast.com

Dubai Municipality Hosts First Construction Legathon and Partners with Sandbox Dubai

Dubai Municipality hosted its first Future of Construction Legathon on 24 September at Emirates Towers to address regulatory frameworks for modern building technologies. During the event, Dubai Municipality signed a partnership agreement with the Dubai Future Foundation to pilot innovative solutions under Sandbox Dubai. The initiative will initially focus on the Smart Built Environment sandbox group.

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