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Federal Tax Authority

Policy & Legal Updates
Source: Federal Tax Authority

UAE Mandates E-Invoicing Provider Appointment for Qualifying Businesses by October 2026

The UAE Federal Tax Authority announced that taxable entities with annual revenues equal to or exceeding AED 50 million must appoint an accredited e-invoicing service provider by October 30, 2026. The requirement was outlined during a joint awareness conference in Dubai attended by more than 700 participants. The e-invoicing framework will automate invoice workflows and integrate directly with the EmaraTax platform.

Policy & Legal Updates
Source: VATupdate

UAE Sets Strict Conditions for Input VAT Recovery on Employee Expenses

The UAE Federal Tax Authority issued FTA Decision No. 17 of 2026, defining specific conditions for taxable businesses to recover input VAT on employee expenses. Effective October 1, 2026, the framework regulates benefits provided free of charge, including accommodation, transport, meals, and medical insurance. Businesses cannot claim VAT if cash alternatives are offered or if supplies serve personal benefits.

Policy & Legal Updates
Source: Seetao

UAE Imposes Stricter VAT Due Diligence Requirements for Input Tax Recovery

The UAE Federal Tax Authority has introduced Decision No. 13 of 2026, requiring businesses to execute and document specific checks on suppliers and individual transactions before claiming input VAT deductions. Taking effect on 1 October 2026, the regulation implements Article 54 bis of the UAE VAT Law to prevent tax evasion across supply chains. Compliance rules introduce specific rolling 12-month transaction thresholds of AED 100,000 and AED 375,000.

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