Understand the policies, laws and regulations shaping business across China and the UAE.
Business registration · Investment · Taxation · Customs · Trade · Financial regulation · Employment · Visas · Free-zone policies. Every update identifies the issuing authority, jurisdiction, publication date, effective date and official source.
The UAE Cabinet has issued Decision No. 149 of 2026 amending the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax, effective 1 October 2026. The revisions introduce an anti-fragmentation rule for supplies, restrict input VAT recovery on qualifying cash transactions, and clarify conditions for claiming input VAT on employee benefits. Further updates address financial services recovery criteria, medical products, profit margin schemes, capital assets, and tax credit notes.
A compliance advisory outlines statutory deadlines and penalties under the UAE's electronic invoicing regime. Companies with annual revenue of at least AED 50 million must appoint an Accredited Service Provider by October 30, 2026, ahead of the January 1, 2027 launch. Penalties for non-compliance include monthly fines of AED 5,000 and charges for unissued invoices.
An updated advisory has set out the eligibility criteria for the 10-year UAE Golden Visa for investors, entrepreneurs, and professionals. Qualifying commercial investors must maintain a minimum investment of Dh2 million alongside valid trade licensing and corporate tax registration. Authorities confirmed that holdings in digital and cryptocurrency assets alone do not qualify for the visa.
Corporate services firm Vistra has highlighted four significant regulatory resets shaping the UAE's tax compliance and corporate structuring framework. Key updates include the phased rollout of mandatory e-invoicing beginning in 2027, amended value-added tax rules under Federal Decree-Law No. 16 of 2025, and corporate vehicle changes in the Dubai International Financial Centre. The measures combine stricter reporting obligations and anti-evasion enforcement with flexible structuring regimes like Variable Capital Companies.
Federal Tax Authority, DIFC Authority
United Arab Emirates
Effective January 1, 2027
Amendment
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