News

UAE R&D Tax Credit: Tawwer Portal Opens for Project Pre-Approval
The Tawwer portal is now live, enabling businesses to submit research and development (R&D) projects for pre-approval by the Emirates Research and Development Council (ERDC) under the UAE’s R&D Tax Credit regime. The portal marks a practical step in implementing the regime. Businesses intending to claim the credit should review their R&D activities and prepare the information and supporting documentation needed for project submissions. Project pre-approval is part of the process; entitlement to the tax credit remains subject to the applicable eligibility requirements. Read more...
MOF UAE issues Ministerial Decision No. 197 of 2026 on the Electronic E-invoicing System
The UAE Ministry of Finance has issued Ministerial Decision No. 197 of 2026, amending certain provisions of Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System. The amendments, effective from 1 October 2026, introduce a temporary exclusion for transactions between members of the same VAT group, extend the electronic invoicing deadline, relax data storage requirements and remove the obligation to report system failures. The Decision also introduces several technical and definitional changes. 1. Temporary exclusion for intra-VAT-group transactions Transactions between members of the same VAT group are now... Read more...
MOF issues Ministerial Decision No. 168 of 2026 on the Eligibility Criteria and Accreditation Procedures for Service Providers under the Electronic Invoicing System
The Ministry of Finance has issued Ministerial Decision No. 168 of 2026 on the Eligibility Criteria and Accreditation Procedures for Service Providers under the Electronic Invoicing System, repealing Ministerial Decision No. 64 of 2025 and its amendments. The new Decision will enter into force on 1 October 2026.   Fundamentals of UAE Corporate TaxDo you want to learn more about UAE Corporate Tax and an introduction to International Tax and UAE DMTT rules?  Order the Fundamentals of UAE Corporate Tax Book from here.   Read more...
Federal Tax Authority Issues New Guide on Scope and Registration for Top-up Tax on Multinational Enterprises
Abu Dhabi, 7 October 2026: The Federal Tax Authority (FTA) has issued a new Top-up Tax Guide on Scope and Registration, providing detailed guidance to support Multinational Enterprise (MNE) Groups in understanding the application of the Top-up Tax on Multinational Enterprises in the UAE and their registration obligations under the relevant legislation. The Guide provides guidance on determining whether an MNE Group falls within the scope of the Qualified Domestic Minimum Top-up Tax (QDMTT) Legislation. It outlines the conditions for MNE Groups to be in scope, the types of Entities that... Read more...
OECD Releases September 2026 Pillar Two Administrative Guidance: Conditional Taxes and QDMTT Fiscal Periods
The OECD/G20 Inclusive Framework’s September 2026 Pillar Two guidance clarifies the treatment of Explicitly Conditional Taxes and mismatching fiscal periods under a QDMTT, with important implications for Covered Taxes, QDMTT status and top-up tax calculations. Read more...
FTA Public Clarification TAXP010 - Free Zones and Designated Zones for Tax Purposes
The FTA published Tax Public Clarification on Free Zones and Designated Zones for Tax Purposes (TAXP010).This Public Clarification provides guidance on what constitutes a Free Zone or a Designated Zone for each Tax Law, and key differences in the definitions between these Laws.Read the Public Clarification. Do you want to learn more about the Fundamentals of UAE Corporate Tax? Order your copy from here.   Read more...
Ministry of Finance launches Tax Classification Request service for Government Entities
The UAE Ministry of Finance has introduced a Tax Classification Request service for VAT and Corporate Tax. The service enables government entities, represented by the relevant Departments of Finance, to request the classification of entities within an Emirate for UAE VAT and Corporate Tax purposes. Applications are submitted through the designated online system and reviewed by the Ministry of Finance, which communicates its response electronically and through the registered email address. This development is particularly relevant for government-related entities seeking clarity on their tax status and treatment under the UAE’s... Read more...
FTA Decision No. 15 of 2026 on the the Provisions Governing Exemption From Corporate Tax
The Federal Tax Authority has issued Decision No. 15 of 2026 on the provisions governing exemption from Corporate Tax. It is effective from 15 September 2026, and replaces FTA Decision No. 7 of 2023.The Decision specifies Registration and Exemption application requirements for the Persons concerned, including submission deadlines and the date from which Exemption takes effect. Read more...