Cabinet Decision No. 149 of 2026: Ten Changes to the UAE VAT Executive Regulation
The Syndicate Advisors and Consultants LLC (TSAC) | UAE VAT Advisory | September 2026 The Cabinet has issued Decision No. 149 of 2026 (issued 1 September 2026), amending the VAT Executive Regulation across ten provisions — seven texts replaced, three added. Most changes take effect on 1 October 2026, the same day FTA Decision No. […]
FTA Public Clarification VATP046: The VAT Law Has Changed Twice — E-Invoicing Enters the Statute, Credit Balances Get a Five-Year Life, and Self-Invoicing on Imports Ends
The Syndicate Advisors and Consultants LLC (TSAC) | UAE VAT Advisory | September 2026 The Federal Tax Authority has issued Public Clarification VATP046, walking through the two waves of amendment to the VAT Decree-Law: Federal Decree-Law No. 16 of 2024 (effective 30 October 2024) and Federal Decree-Law No. 16 of 2025 (effective 1 January 2026). […]
VAT Filing in UAE : Reverse Charge Self-Invoice Rules Explained
VAT filing in UAE involves complex obligations, and the Reverse Charge Mechanism (RCM) is consistently one of the most misunderstood areas for finance teams across the country. Many businesses struggle to identify when reverse charge applies, how to document transactions correctly, and what changed following the latest Federal Tax Authority (FTA) clarifications. Recent guidance has […]
FTA Directive No. 4 of 2026: When Do Fees and Charges Follow the Life Insurance VAT Exemption? — The Bundling Test Explained
On 14 July 2026, the Federal Tax Authority issued the Directive on Tax Transactions No. 4 of 2026, addressing a question that has generated inconsistent practice across the UAE insurance market — and kept financial advisory services in UAE fielding client queries — since VAT was introduced: when do the fees and charges levied under […]
FTA Directive No. 3 of 2026: How to Convert Digital Currency Values into UAE Dirham for VAT — The Three-Platform Average Method Explained
On 14 July 2026, the Federal Tax Authority issued the Directive on Tax Transactions No. 3 of 2026, prescribing — for the first time, and a development tax consultants in UAE have been anticipating for some time — a mandatory mechanism for converting the value of digital currencies into UAE Dirham for VAT Tax Return […]
FTA Directive No. 2 of 2026: Who Adjusts the VAT After You Leave the Tax Group? — The Adjustment Follows the Person, Not the TRN
On 8 July 2026, the Federal Tax Authority issued the Directive on Tax Transactions No. 2 of 2026, resolving one of the most persistent operational questions in UAE VAT group practice — and one vat consultants in Dubai field often: when a member exits a Tax Group and a credit note, price reduction, or expense […]
FTA Directive No. 1 of 2026: Court-Appointed Judicial Experts Are Making Taxable Supplies — VAT Registration and Compliance Now Beyond Doubt
On 8 July 2026, the Federal Tax Authority issued the Directive on Tax Transactions No. 1 of 2026, settling a question that has quietly divided the UAE’s expert-witness community — and one that uae vat consultants field regularly — since 2018: are the services of a court-appointed judicial expert subject to VAT? Many experts — […]
Financial Advisory Services in UAE: The 2026 VAT Refund Deadline Businesses Must Act On
Financial advisory services in UAE have never been more critical for businesses managing tax compliance than they are right now. Effective from 1 January 2026, the UAE introduced a statutory five-year limitation period for VAT refund claims, with a transitional deadline requiring businesses to act before 31 December 2026. For finance leaders, CFOs, and business […]
VAT Audit in UAE: What FTA Auditors Check and How to Be Ready
A VAT audit in UAE is no longer a distant possibility for registered businesses. The Federal Tax Authority (FTA) has significantly enhanced its compliance monitoring capabilities, using data analytics and risk-based selection to identify businesses that require closer examination. Filing accurate VAT returns is essential, but it is no longer sufficient on its own. Businesses […]
UAE Ratifies Amendment to the GCC Unified VAT Agreement
TSAC’s UAE VAT consultants break down Federal Decree No. 56 of 2026 , What changed in the GCC VAT Agreement and what UAE businesses must do now.