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Federal Tax Authority

Policy & Legal Updates
Source: Trowers & Hamlins

UAE Issues Ministerial Decision on Pillar Two Information Return Filing Rules

The UAE has issued Ministerial Decision No. 133 of 2026, establishing procedural filing rules for the Pillar Two Information Return under its Domestic Minimum Top-up Tax regime. The requirements apply to multinational groups with annual consolidated revenues of at least 750 million euros, covering fiscal years starting on or after 1 January 2025. In-scope entities must submit returns within 15 months following the fiscal year-end, with provisions allowing local centralised filings or exemptions tied to international exchange agreements.

Policy & Legal Updates
Source: TaxINME

UAE Extends Corporate Tax Small Business Relief Through December 2029

The UAE Ministry of Finance has extended the corporate tax Small Business Relief regime through 31 December 2029 under Ministerial Decision No. 131 of 2026. Resident businesses with annual revenue up to AED 3 million remain eligible for nil taxable income treatment. Businesses electing the relief must still register with the Federal Tax Authority and file annual returns.

Policy & Legal Updates
Source: HS Code Match

UAE Enforces Maritime Pre-Load Cargo Filings and Releases Employee VAT Recovery Rules

Effective October 1, 2026, the UAE implemented mandatory advance cargo reporting for inbound maritime container shipments under the Maritime Pre-Load Cargo Information program, requiring electronic filings at least 24 hours prior to loading. Concurrently, Federal Tax Authority Decision No. 17 of 2026 took effect on October 1, establishing conditions for taxable businesses to recover input VAT across six categories of employee expenses. Both regulatory measures introduce stricter compliance and documentation obligations for businesses operating in or trading with the UAE.

Policy & Legal Updates
Source: Time In UAE

UAE Implements Mandatory VAT Supplier Due Diligence Rules for Input Tax Deductions

The UAE Federal Tax Authority has issued Decision No. 13 of 2026, establishing mandatory supplier due diligence requirements for input VAT deductions effective October 1, 2026. Under the rules implementing Article 54 bis of the UAE VAT Law, businesses must formally verify vendor identities, premises, and commercial rationale to avoid denial of tax recovery. Specific controls, including UAE bank account verifications, apply to annual transactions exceeding AED 375,000.

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