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Legislation

Page last updated:: Monday, September 28, 2026

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FTA Decision No 17 of 2026 on Cases and Conditions for Input Tax Recovery on Employee Expenses
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Issue Date : Sep 09, 2026
Publish Date : Sep 28, 2026
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pdf

317 KB

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Executive Regulation of Federal Decree Law No 8 of 2017 and its amendments
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Issue Date : Sep 01, 2026
Publish Date : Sep 10, 2026
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pdf

860 KB

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FTA Decision No. 13 of 2026 on Measures Procedures Conditions required by Taxable Persons for Verification of Validity and Integrity of Supplies
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Issue Date : Jul 22, 2026
Publish Date : Aug 20, 2026
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397 KB

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Directive on Tax Transactions No. 5 of 2026 for Value Added Tax on the Method to Determine the Value of Deemed Supplies of Services
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Issue Date : NA
Publish Date : Jul 22, 2026
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500 KB

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Directive on Tax Transactions No. 4 of 2026 for Value Added Tax on Fees and Charges forming part of the Life Insurance Contract and life reinsurance contract
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Issue Date : NA
Publish Date : Jul 17, 2026
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488 KB

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Directive on Tax Transactions No. 3 of 2026 for Value Added Tax on the Method of Converting the Value of Digital Currencies into UAE Dirham
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Issue Date : NA
Publish Date : Jul 17, 2026
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826 KB

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Directive on Tax Transactions No. 2 of 2026 for Value Added Tax on Adjustments of Output Tax and Input Tax following a Registrant’s exit from a Tax Group
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Issue Date : Jul 10, 2026
Publish Date : Jul 10, 2026
VAT
pdf

416 KB

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Directive on Tax Transactions No. 1 of 2026 for Value Added Tax on Judicial Expert Services
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Issue Date : Jul 10, 2026
Publish Date : Jul 10, 2026
VAT
pdf

479 KB

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Federal Tax Authority Decision No. 2 of 2018 on Tax Refunds for Tourists Scheme and its amendments
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Issue Date : Jul 01, 2026
Publish Date : Jul 09, 2026
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455 KB

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Cabinet Decision No. 153 of 2025 on the Application of the Reverse Charge Mechanism on Metal Scrap
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Issue Date : Nov 04, 2025
Publish Date : Dec 21, 2025
VAT
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207 KB

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