UAE VAT Law and Tax Procedures Law amendments
Effective 1 January 2026 Key Legal References: Under Article 38(2) of the Tax Procedures Law, a taxpayer must apply for a refund within 5 years from the end of the relevant tax period. Under the transitional provision introduced by Federal Decree-Law No.17 of 2025, taxpayers whose claims had already expired may still submit refund applications […]
UAE CORPORATE TAX UPDATE: INTRODUCTION OF ADVANCE TAX PAYMENTS
The Federal Tax Authority (FTA) has introduced a new facility allowing taxpayers to make advance Corporate Tax (CT) payments, applicable from the financial year 2026 onwards. This initiative marks a significant step in enhancing tax compliance flexibility and supporting better cash flow management for businesses operating in the UAE. Advance Corporate Tax payments can be […]
Advance pricing agreement in the UAE
UAE Electronic Invoicing: A Regulatory Overview for Business Owners
Electronic Invoicing (e-Invoicing) in the UAE represents a major milestone in the country’s ongoing digital tax transformation. Led by the Ministry of Finance, this initiative aims to enhance transparency, strengthen tax compliance, and modernize invoicing practices across all sectors of the economy. For business owners, understanding the scope, requirements, and timelines of UAE e-Invoicing is […]
How to Select an Accredited Service Provider (ASP) for Electronic Invoicing in the UAE
Introduction With the implementation of the Electronic Invoicing System in the UAE, businesses and government entities are required to onboard with an Accredited Service Provider (ASP) to issue, transmit, and exchange electronic invoices in compliance with national regulations. Selecting the right ASP is a critical decision that can impact compliance, operational efficiency, data security, and […]
UAE’s Ministerial Decisions No. 243 & 244 of 2025 on electronic invoicing
On 29th September 2025, the UAE Ministry of Finance took a big step forward in reshaping how businesses handle tax compliance. Two new decisions were issued: Together, these decisions introduce the Electronic Invoicing System (EIS) – a central, government-run platform designed to move businesses away from manual or paper-based VAT invoicing, and toward structured, digital records […]