Dates are decision issue dates or official announcement dates as labelled. Month-only references follow dated entries in that month; their day is unknown. FTA English decision PDFs are labelled unofficial translations by the FTA.
Last checked: .
— MoF announcement date; PDF signature date is blank
Ministerial Decision No. 197 of 2026
MoF
What changed
Amends e-invoicing exclusions, transmission deadlines and record retention, and repeals system-failure provisions.
Effective from / application
2026-10-01; same-VAT-group transaction exclusion runs for 24 months from 2027-01-01.
Subject to Clause 4 of this Article, the Electronic Invoice or Electronic Credit Note referred to under Clauses 1 and 2 of this Article, must be issued and transmitted by the Issuer through the Electronic Invoicing System within fourteen (14) Business Days from the Date of Business Transaction.
Article Two, Article 6(5); subject to Article 6(4)
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— MoF announcement date; issue day not stated in the PDF
Ministerial Decision No. 168 of 2026
MoF
What changed
Replaces the ASP accreditation framework and repeals Ministerial Decision No. 64 of 2025 and its amendments.
Ministerial Decision No. 64 of 2025 on the Eligibility Criteria and Accreditation Procedure for Service Providers under the Electronic Invoicing System, and its amendments, shall be repealed.
Article 18; Article 20 for commencement
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— Month of MoF presentation; decision and publication day not stated
Cabinet Decision No. 173 of 2026
UAE Cabinet; reference published by MoF
What changed
MoF lists CD 173/2026 for e-invoicing penalties and marks CD 106/2025 as repealed.
Effective from / application
Not verified; no commencement date or penalty amounts inferred from the presentation.
The provisions of this Decision shall apply to Taxable Persons when recovering or deducting the Input Tax incurred on the purchase of Goods or Services to be used by employees for no charge to them, where there is a contractual obligation or documented policy to provide such Goods or Services to those employees, in accordance with the provisions of Sub-clause 2 of Paragraph (c) of Clause 1 of Article 53 of Cabinet Decision No. 52 of 2017 referred to above.
As an exception to Clause 1 of this Article, where the Person specified in paragraph (i) of Clause 1 of Article 4 of the Corporate Tax Law is eligible to apply for exemption with retrospective effect, that Person must apply for the exemption no later than: a. 31 December 2026 for Persons included in Cabinet Decision No. 55 of 2025 referred to above.
Article 3(2)(a); Articles 4-6 for repeal, application and commencement; FTA unofficial English translation
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— MoF announcement date; consolidated regulation states issue date 2026-09-01
Cabinet Decision No. 149 of 2026
UAE Cabinet
What changed
Amends VAT rules on composite supplies, medical products, employee expenses, cash payments, capital assets and input tax apportionment.
Effective from / application
2026-10-01 generally; amended apportionment applies from the first tax year commencing after 2027-10-01.
They also introduce provisions governing the VAT treatment of single composite supply in line with the economic substance of the supply, in addition to new provisions restricting the recovery of input tax in case of cash payments exceeding the thresholds to be prescribed in a decision issued by the Minister of Finance.
MoF announcement, paragraph on composite supply and cash payments
Last checked:
— Decision issue date
Ministerial Decision No. 131 of 2026
MoF
What changed
Extends Small Business Relief to tax periods ending on or before 31 December 2029.
Effective from / application
Day after publication; legal publication date not stated in the PDF.
The threshold set out in Clause (1) of this Article shall apply to Tax Periods commencing on or after 1 June 2023 and such threshold shall continue to apply to subsequent Tax Periods that end on or before 31 December 2029.
Article One, p. 1
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— Decision issue date
Federal Tax Authority Decision No. 13 of 2026
FTA
What changed
Sets supplier and supply verification measures before input VAT deduction, subject to the exceptions in Article 6.
For the purposes of applying the provisions of Article 54(bis) of the VAT Law, the provisions of this Decision shall apply to the Taxable Persons in relation to the verification of the validity and integrity of the supplies they receive before deduction of Input Tax.
Article 2; Article 7 for commencement; FTA unofficial English translation
Last checked:
— Decision issue date
Federal Tax Authority Decision No. 12 of 2026
FTA
What changed
Sets Top-up Tax registration, deregistration and scope-notification timelines, including transitional deadlines.
Effective from / application
Fiscal years starting on or after 2025-01-01; decision effective from issue date under Articles 7-8.
Notwithstanding Clause 1 of this Article, an Entity with a Fiscal Year ending before 30 April 2026 shall submit a Tax Registration application for Top-up Tax purposes on or before 30 November 2026.
Article 2(2); Articles 7-8 for application and commencement; FTA unofficial English translation
Last checked:
— Decision issue date
Federal Tax Authority Decision No. 4 of 2026
FTA
What changed
Sets completeness, legibility and access requirements for accounting records and commercial books, including copies.
Effective from / application
2026-07-30 (PDF heading; Article 5 links commencement to Gazette publication).
(a) A Person subject to the Electronic Invoicing System and whose Revenue is equal to or exceeds AED 50,000,000 shall appoint an Accredited Service Provider by 30 October 2026 and shall implement the Electronic Invoicing System by 1 January 2027.
Article One, p. 1
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Compiled by Brainy Tax from official MoF/FTA publications. Not legal or tax advice. Last checked: 2026-10-25.
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