The 2026 VAT Changes: Supply Chains, Refunds and a Five-Year Clock
Two sets of UAE VAT changes land in 2026: the law amendments from 1 January and a new Executive Regulation from 1 October. What they do to supply chains, input tax and refunds.
Insights
What changed, what it costs, and what to do about it. Written for people running businesses, not for other accountants.
VAT
Corporate Tax
Small Business Relief Runs to 2029. That Is Three More Years, Not a Reprieve
Ministerial Decision 131 of 2026 extends UAE Small Business Relief to tax periods ending 31 December 2029. The AED 3m threshold is unchanged — and so is the trade-off on tax losses.
Tax Guide
Every Tax a UAE Business Actually Pays, in One Place
Corporate tax, VAT, excise, the 15% top-up tax, customs and social security — every UAE levy with its rate, threshold and deadline, current as at September 2026.
Compliance
Economic Substance Regulations: Discontinued, But Not Quite Gone
ESR filings ended with financial year 2022, and penalties charged for later periods are refundable. What replaced it, and why free zone companies still have a substance test.
FTA
The FTA Trained 34,000 People This Year. What It Taught Them Is the Interesting Part
Federal Tax Authority awareness events reached nearly 34,000 participants in H1 2026, up 23.3%. The subjects it chose — invoicing, e-invoicing and Pillar Two — say where enforcement goes next.
Corporate Tax
The 30 September Corporate Tax Deadline: What Actually Has to Be Filed
Corporate tax returns for FY ending 31 Dec 2025 are due 30 September 2026. Who must file, what Small Business Relief really costs, and the penalties.
e-Invoicing
UAE e-Invoicing: The Peppol Timeline, and Why Your Software Choice Is Now a Compliance Decision
The UAE e-invoicing mandate runs from a July 2026 pilot to SME coverage in July 2027. Phases, the Peppol model, PINT AE and penalties explained.
Payroll & WPS
The Fifteen-Day Grace Period Is Gone: UAE Salary Rules Since June 2026
Ministerial Resolution 340 of 2026 removed the 15-day grace period. Salaries are due by the 1st, monitoring starts day 2, permits suspended by day 5.
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