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Ministry of Finance

Policy & Legal Updates
Source: ZAWYA

UAE Ministry of Finance Highlights E-Invoicing Deadlines at Ras Al Khaimah Event

The UAE Ministry of Finance and the Federal Tax Authority hosted an awareness session in Ras Al Khaimah on the latest e-invoicing updates. Officials reaffirmed that companies with annual revenues of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026. Mandatory Phase One implementation for these entities remains scheduled for 1 January 2027.

Policy & Legal Updates
Source: PwC Middle East

UAE Cabinet Amends VAT Executive Regulation Under Decision No. 149 of 2026

The UAE Cabinet has issued Cabinet Decision No. 149 of 2026, amending Cabinet Decision No. 52 of 2017 on the Executive Regulation of Value Added Tax. The updates introduce statutory criteria for composite supplies, modify input tax recovery on employee accommodation and medical supplies, and restrict deductions on cash transactions exceeding specific thresholds. Most provisions take effect on 1 October 2026, with input tax apportionment rules applying from the first tax year starting after 1 October 2027.

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