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 issued Decision No. 15 of 2026, replacing Decision No. 7 of 2023 on corporate tax exemption procedures. The new framework extends the exemption application filing deadline from 60 to 90 business days following the end of the tax period. The updated rules apply to exemption requests submitted on or after September 15, 2026.
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 participated in the 126th GCC Financial and Economic Cooperation Committee meeting in Manama, Bahrain. Discussions focused on advancing regional financial integration, expanding the GCC Common Market, and enhancing cross-border tax and customs policies. The UAE delegation included senior representatives from finance, tax, and customs authorities.
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