UAE Cabinet

Policy & Legal Updates

UAE Issues Cabinet Decision No. 107 on Combating Commercial Fraud

The UAE Cabinet has issued Cabinet Decision No. 107 of 2026 as the implementing regulation for Federal Decree-Law No. 42 of 2023 on Combating Commercial Fraud. The regulation establishes detailed procedures for inspections, product seizures, mandatory recalls, and formal settlements. It also sets stricter reporting deadlines and defines direct intervention powers for the Ministry of Economy and Tourism.

Policy & Legal Updates

UAE Launches Guiding Principles for AI System Adoption by Law Firms

The UAE Minister of Justice has officially launched the Guiding Principles for the Use of Artificial Intelligence Systems by Law Firms at the 15th UN Crime Congress in Abu Dhabi. The initiative outlines ten core principles requiring strict human oversight, confidentiality, and non-delegable professional accountability. The framework is designed to provide a practical reference for legal practices adopting advanced technologies across the country.

Policy & Legal Updates

UAE Cabinet Updates VAT Executive Regulations and Input Tax Apportionment Methodology

The UAE Cabinet has issued Cabinet Decision No. 149 of 2026, amending the UAE VAT Executive Regulations. The update introduces an output-based input tax apportionment ratio under Article 55 for partially exempt businesses. General changes take effect on 1 October 2026, while the revised apportionment rules apply from the first tax year starting after 1 October 2027.

Policy & Legal Updates

UAE Approves Major VAT Executive Regulation Overhaul Taking Effect October 1

The United Arab Emirates has approved a major revision of its value-added tax executive regulations under Cabinet Decision No. 149 of 2026. The amendments affect input VAT recovery calculations, payment mechanisms, composite supply structures, and transaction documentation. Most of the revised provisions take effect on October 1, 2026.