The UAE Federal Tax Authority issued Decision No. 15 of 2026, extending the corporate tax exemption filing window for investment funds to 90 business days. Concurrently, Cabinet Decision No. 149 of 2026 and related decisions introduced revisions to VAT input recovery rules and e-invoicing timelines.
The UAE Federal Tax Authority's Decision No. 17 of 2026 entered into force on October 1, 2026, setting strict statutory conditions for recovering input VAT on employee expenses. The decision replaces the former 'normal business practice' benchmark across categories including accommodation, transport, meals, and medical coverage. Taxable entities must maintain clear contracts and policies, as partial compliance results in total deduction denial.
The UAE has introduced significant revisions to its Value Added Tax regime, primarily enacted through Cabinet Decision No. 149 of 2026. The new framework restricts input tax recovery on cash transactions exceeding an upcoming ministerial threshold and mandates supplier integrity checks under FTA Decision No. 13 of 2026. Further clarifications address employee accommodation expenses, capital assets, single composite supplies, and e-invoicing timelines.
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