Understand the policies, laws and regulations shaping business across China and the UAE.
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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.
The UAE Federal Tax Authority has issued Decision No. 13 of 2026, establishing mandatory supplier verification rules for input VAT recovery. Effective 1 October 2026, taxable businesses must perform due diligence on suppliers and transactions exceeding specific thresholds. Non-compliance gives tax authorities the right to deny input VAT recovery claims.
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.
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.
Federal Tax Authority
United Arab Emirates
Effective October 1, 2026
Final rule
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