The UAE Federal Tax Authority has issued compliance guidance under Decision No. 6 of 2026 for Qualifying Free Zone Persons distributing goods in or from Designated Zones. Businesses must commission an independent Agreed-Upon Procedures report to retain the 0% Corporate Tax rate. Failure to submit the report within 30 days after the tax filing deadline will trigger the standard 9% tax rate.
The UAE Federal Tax Authority has issued updated guidance outlining registration rules for the Pillar Two Top-up Tax on multinational enterprise groups. Qualifying entities whose first in-scope financial year ended prior to 30 April 2026 must complete registration by 30 November 2026. The regime covers groups with consolidated annual global revenues of at least EUR 750 million.
The UAE Federal Tax Authority has issued Decision No. 13 of 2026, establishing mandatory supplier verification requirements prior to claiming input VAT deductions. Taxable businesses must verify supplier incorporation details, authorized directors, and physical operating premises rather than relying solely on valid invoices. The decision introduces specific spend thresholds and requires companies to document the commercial rationale for transactions.
The UAE Federal Tax Authority has issued compliance timetables and administrative penalties for the national electronic invoicing rollout. Large businesses generating AED 50 million or more annually must achieve live system integration by January 1, 2027, while smaller enterprises have until July 1, 2027. Failure to adhere to the mandate incurs recurring monthly fines of AED 5,000.
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