Understanding Place of Supply Under UAE VAT (Goods & Services)
When it comes to UAE VAT compliance, determining the Place of Supply is one of the most critical—and often misunderstood—rules. The place of supply determines which VAT rate applies, and who is responsible for charging and reporting VAT. For businesses involved in local trading, cross‑border transactions, imports, exports, or services delivered across jurisdictions, getting the […]
Advance Pricing Agreements under UAE Corporate Tax
Understanding Advance Pricing Agreements under UAE corporate tax is essential for businesses operating in the UAE with related-party transactions. As the UAE Corporate Tax law matures, the Federal Tax Authority (FTA) has introduced APAs to bring transparency and certainty to transfer pricing—a critical area for multinational enterprises, free zone businesses, and companies with complex intercompany […]
Complete Guide to Ministerial Decision No. 229 of 2025 Qualifying & Excluded Activities Under UAE Corporate Tax
Understanding Qualifying & Excluded Activities Under UAE Corporate Tax is essential for Free Zone companies, tax professionals, and investors operating in the UAE. Ministerial Decision No. 229 of 2025 (“MD 229”) represents a major clarification by the UAE Ministry of Finance, reshaping how businesses determine eligibility for 0% corporate tax under the Qualifying Free Zone […]
Explaining Cabinet Decision No. 153 of 2025: Reverse Charge Mechanism for Metal Scrap Trading in the UAE
Introduction The UAE Ministry of Finance has issued Cabinet Decision No. 153 of 2025, introducing a significant change to the VAT treatment of metal scrap transactions within the UAE. The Decision mandates the application of the Reverse Charge Mechanism (RCM) on certain local supplies of metal scrap between VAT-registered businesses. This regulatory update is aimed […]
New VAT Rules from January 2026: UAE Announces Simplified Tax Procedures
The United Arab Emirates (UAE) has officially announced comprehensive changes to its Value Added Tax (VAT) law and related tax procedures, introducing a set of new VAT rules from January 2026 that aim to simplify compliance, strengthen transparency, and align the system with international standards. The Ministry of Finance issued Federal Decree-Law No. (16) of […]
E-Invoicing in the United Arab Emirates (UAE): Rules, Implementation Timeline, and Exemptions for 2026
The UAE is set to revolutionise its tax landscape with the introduction of a mandatory e-invoicing system, aiming to enhance transparency, reduce VAT fraud, and streamline business operations. What is e-invoicing in the UAE? It refers to the digital generation, exchange, and storage of invoices in a structured electronic format, ensuring compliance and accuracy in […]