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Policy & Legal Updates
Source: Gulf News

Abu Dhabi Extends Office Exemption for Tajer Commercial Licence Holders by One Year

The Abu Dhabi Department of Economic Development has announced a one-year regulatory extension allowing Tajer Abu Dhabi licence holders to operate without physical premises. The measure applies to entrepreneurs whose exemptions were scheduled to expire during 2026. Authorities aim to lower startup capital requirements and enhance operational flexibility for early-stage businesses.

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: Meyer-Reumann & Partners

UAE Issues New VAT Rules on Supplier Verification Before Input Tax Recovery

The UAE Federal Tax Authority has issued FTA Decision No. 13 of 2026, establishing mandatory supplier due-diligence rules for input VAT recovery. Taking effect on 1 October 2026, the framework requires businesses to verify supplier identities and transactions against designated risk thresholds. Failure to maintain these records grants tax authorities the right to reject input VAT recovery claims.

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