Policy & Legal Updates
UAE Tax Authority Mandates Agreed-Upon Procedures for Qualifying Free Zone Goods Distributors
The UAE Federal Tax Authority has issued compliance guidance under Decision No. 6 of 2026 for Qualifying Free Zone Persons distributing goods in or from Designated Zones. Businesses must commission an independent Agreed-Upon Procedures report to retain the 0% Corporate Tax rate. Failure to submit the report within 30 days after the tax filing deadline will trigger the standard 9% tax rate.
