UAE Cabinet

Policy & Legal Updates

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

The UAE Cabinet has issued Decision No. 149 of 2026 amending the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax, effective 1 October 2026. The revisions introduce an anti-fragmentation rule for supplies, restrict input VAT recovery on qualifying cash transactions, and clarify conditions for claiming input VAT on employee benefits. Further updates address financial services recovery criteria, medical products, profit margin schemes, capital assets, and tax credit notes.

Policy & Legal Updates

UAE Updates Investment Fund Corporate Tax Exemption Window and VAT Recovery Regulations

The UAE Federal Tax Authority issued Decision No. 15 of 2026, extending the corporate tax exemption filing window for investment funds to 90 business days. Concurrently, Cabinet Decision No. 149 of 2026 and related decisions introduced revisions to VAT input recovery rules and e-invoicing timelines.

Policy & Legal Updates

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

The UAE Cabinet has issued Cabinet Decision No. 149 of 2026, introducing wide-ranging amendments to the Value Added Tax Executive Regulation. Most provisions take effect on October 1, 2026, revising rules across ten key areas including composite supplies, cash purchase deductions, and healthcare goods. A revised standard input tax apportionment mechanism will be deferred until after October 1, 2027.

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.