Naqood

Policy & Legal Updates

UAE Ministry of Finance Issues Decision 197 on E-Invoicing Relief

The UAE Ministry of Finance has issued Ministerial Decision No. 197 of 2026, granting compliance relief under the federal electronic invoicing system. Transactions within the same VAT tax group receive a 24-month exclusion starting January 1, 2027, and physical domestic storage requirements for archives have been lifted. The rule requiring companies to notify the tax authority of system failures within two days has also been eliminated.

Policy & Legal Updates

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.