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 issued compliance guidance outlining implementation deadlines for the national electronic invoicing framework. Companies earning AED 50 million or more must select an accredited provider by October 30, 2026, and integrate via EmaraTax by January 1, 2027. Businesses below this revenue threshold have until March 31, 2027, to appoint a provider ahead of a July 1, 2027 go-live date.
Abu Dhabi Global Market's Financial Services Regulatory Authority has introduced lighter-touch regulatory regimes for lower-risk fund managers to reduce capital and compliance burdens. The reforms establish three distinct categories—sub-threshold, venture capital, and institutional—exempting all three from requirements to appoint a finance officer or maintain an internal audit function. Qualifying managers also benefit from reduced capital requirements and fee or insurance concessions.
The UAE Federal Tax Authority has introduced an artificial intelligence-powered digital platform reducing tourist VAT refund processing to one business day, down from approximately nine days. Developed with scheme operator Planet, the system is operational at Dubai International Airport, Zayed International Airport, and Sharjah International Airport. The paperless process allows eligible travellers whose purchases do not require physical inspection to complete claims directly via a mobile app.
Dubai Customs processed 1.36 million customs deposit refund applications during the first half of 2026, representing a 3.6% increase year-on-year. The total value of submitted claims reached AED 6.9 billion, with approved refunds amounting to AED 6.2 billion. The authority also extended the deadline for submitting supporting claim documentation from 30 to 90 days.
Dubai Customs
Dubai, United Arab Emirates
Effective October 25, 2026
Final rule
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