UAE Cabinet

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.

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, 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.