Latest UAE tax compliance updates
1. Major 2026 Tax Procedure & VAT Overhaul – The UAE has issued significant amendments to the Tax Procedures Law and VAT Law effective 1 January 2026 , which harmonise compliance rules across VAT, Corporate Tax, and Excise Tax, creating a unified statutory framework for audits, refunds, and record-keeping. These reforms tighten due diligence standards and standardise audit procedures across taxes. 2. Five-Year Limits on Refunds, Credits & Audits – New statutory time limits have been introduced, including five-year windows for VAT refund claims and for the Federal Tax Authority’s ability to conduct audits or apply excess credits, significantly impacting long-term tax planning and record retention. 3. E-Invoicing Roll-Out Requirements – Mandatory e-invoicing for eligible businesses is being phased in by July 2026 . This moves compliance from periodic filings to real-time digital reporting , requiring structured invoice data via accredited service providers. 4. VAT Law A...