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 issued Public Clarification VATP046 addressing amendments under Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025. DLA Piper reported that foreign entities may be considered to have a UAE Fixed Establishment without owning property if employees regularly operate from a client site. This standard affects local VAT registration, the reverse charge mechanism, and VAT refund eligibility.
The UAE Federal Tax Authority has detailed phased deadlines and penalties for its mandatory e-invoicing framework. Large enterprises generating at least AED 50 million annually must select an Accredited Service Provider by 30 October 2026, with full integration required by 1 January 2027. Smaller enterprises must complete integration by 1 July 2027, with non-compliance subject to recurring monthly fines.
The Dubai Financial Services Authority has fined Moody's Middle East Limited $586,000 over data protection and information handling contraventions. The enforcement action follows an official investigation into operational and governance failures within the Dubai International Financial Centre. DFSA officials reiterated that licensed entities must adhere strictly to risk control and compliance standards.
The UAE Ministry of Finance has updated administrative penalties under the upcoming nationwide electronic invoicing regime through a new Cabinet Decision. An initial failure to comply now incurs a fine of AED 5,000, capped at AED 50,000 per 12-month period. The decision also eliminates penalties for failing to report IT system failures to the Federal Tax Authority.
UAE Ministry of Finance
United Arab Emirates
Amendment
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