On 23 February 2026, the UAE Ministry of Finance issued Version 1.0 of the UAE Electronic Invoicing Guidelines, providing the operational framework for the mandatory e-invoicing regime introduced under Ministerial Decision No. 243 of 2025 and Ministerial Decision No. 244 of 2025. Together with Cabinet Decision No. 106 of 2025 on administrative penalties, the regime has now […]
On 22 December 2025, the UAE Ministry of Finance issued Ministerial Decision No. 336 of 2025, designating the Dubai Virtual Assets Regulatory Authority as a “Competent Authority” for defined purposes under the UAE Corporate Tax framework. The Decision was issued was issued pursuant to Ministerial Decision No. 229 of 2025 concerning Qualifying Activities and Excluded Activities for
UAE Corporate Tax: VARA Designated as Competent Authority Read More »
On 10 February 2026, the UAE Ministry of Finance announced the issuance of Cabinet Decision No. 209 of 2025on the Exchange of Information Upon Request for Tax Purposes (the “Decision”). This Decision was issued on 22 December 2025, published in Official Gazette Issue No. 814 and entered into force 30 days from publication (28 January
UAE Issues Unified Framework for Exchange of Information on Request Read More »
The Ministry of Finance announced on 09 February 2026 the issuance of Cabinet Decision No. (1) of 2026 which had been formally issued on 12 January 2026, granting a Corporate Tax exemption to certain qualifying sports entities under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The Decision provides that,
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The Federal Tax Authority has issued Decision No. 6 of 2025 on Standards, Controls and Procedures for Dealing with Shortage Within the Designated Zone due to the Natural Characteristics of Excise Goods, as amended (the “Decision“) marking a significant development in the UAE’s excise tax regime. The Decision establishes, for the first time, a mandatory, evidence-based framework under
The UAE’s Federal Decree-Law No. (10) of 2025 on Anti-Money Laundering (AML), Combating the Financing of Terrorism (CFT), and Proliferation Financing (PF) came into effect on 14 October 2025. Replacing the 2018 AML framework, the law expands compliance obligations for DNFBPs, virtual asset service providers (VASPs), financial institutions, and other high-risk sectors, reflecting the UAE’s commitment to international standards and financial integrity.
Federal Decree-Law No. (10) of 2025: A Practical Guide for DNFBPs and High-Risk Entities Read More »
On 19 December 2025, the UAE Ministry of Finance (MoF) announced the issuance of Cabinet Decision No. 153 of 2025, introducing a Reverse Charge Mechanism (RCM) for Value-Added Tax (VAT) on the local trading of metal scrap between VAT-registered persons in the UAE, effective 14 January 2026. Pursuant to the Decision, the obligation to account for, VAT on qualifying supplies of metal scrap shifts from the supplier to the recipient
UAE Cabinet Decision No. 153 of 2025 (Reverse Charge Mechanism for VAT on Metal Scrap) Read More »
On 25 November 2025, His Highness Sheikh Mohammed bin Rashid Al Maktoum issued Law No. 17 of 2025 on the handling of lost and abandoned property in Dubai, replacing the regime under Law No. 5 of 2015. The new law reflects a comprehensive and modernized statutory framework governing the reporting, custody, management and reclamation of
Legal Analysis of Federal Decree-Law No. 20 of 2025 Amending Federal Decree-Law No. 32 of 2021 1. Introduction The issuance of Federal Decree-Law No. 20 of 2025 (the Amending Law), which amends Federal Decree-Law No. 32 of 2021 on Commercial Companies (the Commercial Companies Law or CCL), represents a material and strategic development in the
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The Ministry of Finance has announced the issuance of Cabinet Decision No. (197) of 2025, introducing significant amendments to the UAE’s excise tax regime through the implementation of a tiered volumetric model for sweetened beverages. The decision replaces Cabinet Resolution No. (52) of 2019, together with its subsequent amendments. The new framework forms part of the UAE’s broader
UAE Introduces Tiered Excise Tax on Sweetened Beverages Read More »
The Ministry of Finance has issued Cabinet Decision No. 106 of 2025, which sets out administrative fines for non-compliance with the UAE’s new Electronic Invoicing System (EIS). Background: Cabinet Decision No. 106 of 2025 builds on the framework introduced by Ministerial Decision No. 243 of 2025, which established the Electronic InvoicingNo. 244 of 2025, which
UAE Introduces New Penalty Framework for Electronic Invoicing Compliance Read More »
Chambers Global Practice Guide: Commercial Contracts 2025 – UAE: Law & Practice is authored by Suneer Kumar, Vida Grace Serrano, Mamdouh Tawfik and Simran Sharma of Alsuwaidi & Company. The chapter reflects the firm’s work in corporate and commercial matters, commercial contracts and regulatory projects, supported by its experience in domestic dispute resolution and the
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The UAE has announced a significant update to its tax-administrative penalties regime pursuant to Cabinet Decision No. 129 of 2025, which was issued on 9 October 2025 and published on the Federal Tax Authority’s website on 11 November 2025. The amendments modify the long-standing framework set under Cabinet Decision No. 40 of 2017 on Administrative Penalties for Violations of
UAE Tax Penalties Reform: What Cabinet Decision No. 129 of 2025 Means for Businesses Read More »
The Ministry of Finance has released an updated version of its official guidance on the Domestic Minimum Top-up Tax. The update was published on 14 November 2025 and provides clearer direction for multinational enterprise groups that fall within the scope of the global minimum tax rules. This guidance is grounded in the UAE’s own legal
UAE Updates Guidance on the Domestic Minimum Top-up Tax Read More »
Dubai has introduced a transformative framework enabling Free Zone companies to extend their operations into the mainland without establishing a separate mainland entity. Issued under Executive Council Resolution No. (11) of 2025, the framework administered by the Department of Economy and Tourism (DET) including the Free Zone Mainland Operating Permit marks a pivotal step toward
Dubai Enables Free Zone Firms to Operate in Mainland Markets Read More »
The UAE Ministry of Finance, in coordination with the Federal Tax Authority (FTA), has issued Ministerial Decisions No. 243 and 244 of 2025, introducing the national Electronic Invoicing System (EIS), the UAE’s first unified electronic invoicing framework pursuant to Federal Decree-Law No. 8 of 2017 on Value Added Tax. Decision No. 243 defines the scope
For many residents in Abu Dhabi, estate planning can feel complicated. Bank accounts, gratuities, property, and overseas assets all raise the same questions: which rules apply, and will a will be recognised here? In the past, uncertainty often left families exposed. The new Last Will and Testament template from Abu Dhabi’s Civil Family Court helps
Building Certainty in Succession: Abu Dhabi’s New Last Will and Testament Form Read More »
Unlocking the Commercial Promise of Real Estate Tokenisation in a Regulated Environment The United Arab Emirates is actively advancing its position as a global centre for financial and technological innovation. Among the more recent developments is the application of distributed ledger technology to real estate assets, commonly referred to as tokenisation. This approach seeks to
Real Estate Tokenisation in the UAE: Legal Foundations for a Transforming Market Read More »