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 Federal Tax Authority has introduced Decision No. 13 of 2026, requiring businesses to execute and document specific checks on suppliers and individual transactions before claiming input VAT deductions. Taking effect on 1 October 2026, the regulation implements Article 54 bis of the UAE VAT Law to prevent tax evasion across supply chains. Compliance rules introduce specific rolling 12-month transaction thresholds of AED 100,000 and AED 375,000.
The UAE Federal Tax Authority has warned businesses to prepare for the nationwide mandatory e-invoicing framework. Companies with annual revenues of AED 50 million or more must appoint an Accredited Service Provider by October 30, 2026. Entities earning under AED 50 million face a deadline of March 31, 2027, with penalties anticipated for non-compliance.
China's outbound direct investment to the UAE reached $2.6 billion, more than tripling the previous year's total as overall Middle East flows doubled. In parallel, Beijing-based China Securities secured regulatory approvals to open a regional office in the Dubai International Financial Centre. Chinese banking institutions now account for over 30 percent of total assets in DIFC's Banking and Capital Markets sector.
Belgian firm Banqup Group has developed and will operate the Peppol Corner 5 access point for the UAE Federal Tax Authority. The node will validate invoice tax data under the Ministry of Finance's mandatory e-invoicing system starting in 2027.
Federal Tax Authority, Ministry of Finance
United Arab Emirates
Effective January 1, 2027
Final rule
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