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Building on the Authority’s efforts to foster a culture of constructive community dialogue and enhance tax awareness

Thu, 22 Oct 2026

Building on the Authority’s efforts to foster a culture of constructive community dialogue and enhance tax awareness

Federal Tax Authority Holds Second Session at Al Barsha Majlis as Part of Emirates Majalis Initiative “Closer to Each Other”

Dubai, 22 October 2026: His Excellency Abdulaziz Al Mulla, Director General of the Federal Tax Authority (FTA), called on customers and members of society concerned with the tax system to share their ideas and suggestions for the sustainable development of the Authority’s services. This would support the Authority’s ongoing efforts to implement the third cycle of the Zero Government Bureaucracy Programme, redesign and continuously improve the customer experience, enhance efficiency, quality and flexibility, and simplify and reduce procedures.

The remarks came during an open meeting held at Al Barsha Majlis in Dubai as part of the Emirates Majalis initiative, launched by the Federal Tax Authority earlier this year under the slogan “Closer to Each Other”. The initiative aims to establish diverse and permanent channels for continuous direct communication with different segments of society and stakeholders concerned with the tax system across the UAE. It seeks to foster a culture of constructive community dialogue, enhance tax awareness and provide an interactive platform where community members can raise enquiries and discuss challenges they may face when completing their tax transactions, contributing to improved services, simplified procedures and greater transparency.

During the meeting, which marked the second session of Emirates Majalis, His Excellency Abdulaziz Al Mulla emphasised the importance of continuous communication between the Authority and all segments of society to understand their views and contributions to the Authority’s plans for the sustainable development of its services and procedures. He noted that the Authority is always keen to involve stakeholders in the ongoing development of tax systems and procedures, taking their views into consideration and continually welcoming feedback and suggestions from all segments of society.

His Excellency also reviewed several topics of importance to UAE Nationals, including the role of Emirati Tax Agents in developing the tax system, procedures for refunding Value Added Tax (VAT) incurred on the construction of UAE Nationals’ residences, and the provision of guidance to Emirati entrepreneurs who own small and medium-sized businesses.

Al Mulla reaffirmed the Authority’s continued commitment to building bridges of trust and communication with all members of society. He stressed the importance of listening to citizens’ feedback and designing tax services that meet their expectations and needs. He noted that direct dialogue is the most effective way to develop more efficient services that meet the aspirations of the community, within a framework of mutual trust between the Authority and its customers. This reinforces the FTA’s approach to providing proactive and integrated services that meet citizens’ needs.

The meeting witnessed strong engagement from attendees, who raised a number of enquiries and challenges relating to tax procedures and transactions. The Authority’s specialised teams responded directly to these enquiries and provided the necessary support and clarifications.

The Emirates Majalis sessions will continue throughout October and November 2026. A session will be held at Salem bin Loutia Al Ameri Majlis in Al Ain on 24 October, followed by a session at Al Rahmaniya Suburb Council in Sharjah on 27 October, and another at Hilal Zayed Al Shehhi Majlis in Abu Dhabi on 3 November, to discuss a range of tax-related topics.

Federal Tax Authority Launches World’s First-of-Its-Kind AI-Powered Digital Platform for Tourist Tax Refunds

Tue, 20 Oct 2026

Federal Tax Authority Launches World’s First-of-Its-Kind AI-Powered Digital Platform for Tourist Tax Refunds

· Abdulaziz Al Mulla: The new platform offers the world’s fastest tax refund experience and embodies a proactive model aligned with the objectives of the Zero Government Bureaucracy Programme

· Tourist tax refund time reduced to one business day, compared to nine days previously, following continuous improvements to the smart service

UAE, 20 October 2026: The Federal Tax Authority (FTA) has launched a new, integrated digital platform powered by artificial intelligence (AI) for Value Added Tax (VAT) refunds to tourists, the latest of its kind worldwide. The launch forms part of the FTA’s strategy to expand the adoption of AI technologies, continuously enhance the efficiency of its operational systems and advance its initiatives under the Digital Zero Bureaucracy Programme. These efforts align with the directives and prudent guidance of the UAE’s leadership to achieve global influence in areas of government operations, while also strengthening the country’s competitiveness across all sectors.

The launch events of the new smart platform at Abu Dhabi’s Zayed International Airport and Dubai International Airport (DXB) were attended by His Excellency Lieutenant General Mohammed Ahmed Al Marri, Director General of the General Directorate of Identity and Foreigners Affairs in Dubai; His Excellency Abdulaziz Mohammed Al Mulla, Director General of the FTA; Sultan Al Dhaheri, Senior Vice President – Operations at Abu Dhabi Airports; Majed Al Joker, Chief Operating Officer of Dubai Airport (DXB); Jorg Oppermann, Acting Chief Operations Officer at Abu Dhabi Airports; and Malek Al Madani, Executive Director of Government Services Quality Monitoring and Community Engagement, as well as other senior officials.

The new smart platform, launched in collaboration between the FTA and Planet, the authorised operator of the VAT Refund Scheme for Tourists, offers the world’s fastest tax refund experience for tourists through fully digital, 100% paperless procedures. This includes verification and data entry through Planet’s enhanced smart mobile application, alongside AI-powered facial recognition technology. It is now operational at Zayed International Airport in Abu Dhabi, Dubai International Airport and Sharjah International Airport.

Commenting on the launch, the FTA’s Director General said: “The introduction of this new AI-powered platform marks a significant advancement in the tourist tax refund journey, enhancing the tourist experience at their final point of contact with the country.

“It embodies a proactive government model that places customers at the heart of service design, supported by integration and data-sharing between government entities and partners to deliver outstanding services in accordance with best practices. This strengthens the innoVATion and digital transformation ecosystem, in line with the directives and prudent guidance of the UAE’s leadership to achieve the objectives of the Zero Government Bureaucracy Programme and redesign government services in accordance with the UAE Strategy for Artificial Intelligence.

“These efforts also reinforce the UAE’s distinguished international standing as a leading global destination for tourism and shopping, supported by its safe environment, attractive landmarks, diverse events and tourism facilities.”

He added: “We are proud of the FTA’s success in accelerating tax refund procedures as part of its ongoing efforts to expand digital zero-bureaucracy initiatives. Indeed, as of October 2026, the UAE has become one of the fastest countries in the world for tourist tax refunds, with the total time required for tourists to receive VAT refunds on their purchases reduced to one business day, compared to approximately nine days previously. This achievement reflects the continuous improvements introduced by the Authority to enhance this smart service.

“The reduction in tax refund time and the launch of the new AI-powered platform build on the achievements made by the FTA in recent years. These began several years ago with the introduction of an enhanced, fully digital tourist tax refund system, which continues to undergo regular updates, followed by the launch of the world’s first VAT refund system for tourists’ e-commerce purchases made during their stay in the UAE.

“All these initiatives contribute to the continuous development of government operations, enhance quality of life in a sustainable environment and further eliminate bureaucracy in government services to promote community happiness and improve the wellbeing of residents and visitors.”

Smooth and Fast Experience

The FTA outlined how tourists can use the new smart platform through a series of simple, clear and exceptionally fast steps.

Step One: Tourists download the Planet smart mobile application, designed specifically for tourist tax refunds in the UAE, and register by scanning their face and capturing and saving images of their passport and bank card in the application. Upon completing this step, tourists become eligible to benefit from the world’s first integrated AI-powered VAT refund journey for tourists.

Step Two: Upon arriving at the airport for departure, tourists scan the dynamic Quick Response (QR) code displayed on numerous screens located at tourist tax refund service points throughout the airport. Once the QR code is scanned, the refund procedures begin immediately through the Planet smart application.

AI technology plays a key role in the new tourist tax refund platform by directing each tourist to the appropriate processes, based on the nature of their transactions. It also identifies transactions eligible for automatic tax refunds where no purchases require inspection to verify their eligibility under the applicable legislation.

This is achieved through data integration between relevant smart systems. If no inspection is required, tourists need only to complete the first two steps, without proceeding to a third. They can finalise their refund request directly through the application without any in-person verification. The refund amount is then disbursed through the preferred refund method selected by the tourist via the smart mobile application.

Step Three (where verification is required): If a tourist’s transactions require inspection, they are notified through the smart application and automatically directed to Planet’s smart gates, which are equipped with AI-powered facial recognition technology. As tourists pass through the gate, their faces are scanned and their identities and transaction details are automatically recognised, eliminating the need to repeat conventional identification procedures. The gate then opens, directing each tourist to their designated self-service kiosk and providing a unique experience tailored to each individual.

Simplifying Verification Requirements

The FTA explained that the new smart platform uses AI technologies to reduce procedures, integrate steps and simplify verification requirements. Through smart verification, invoice and travel information are automatically matched, enhancing verification accuracy and reducing the need for manual intervention. Waiting times have also been reduced through faster processing of refund requests, enabling tourists to complete all refund procedures within minutes before departure. The platform also offers a multilingual experience powered by AI, which automatically provides each tourist with the appropriate language based on their nationality.

The FTA also noted that, to protect revenues and ensure the accuracy and efficiency of tax transactions, the smart platform uses AI technologies to detect unusual patterns during verification procedures. This enhances tax compliance and contributes to protecting public funds while maintaining a smooth tax refund experience for tourists.

Performance Indicators

The Federal Tax Authority expects ongoing development and the latest improvements to further increase tourist satisfaction with the refund service, in the coming period.

Tourist satisfaction reached 93% during the first nine months of 2026, compared to 92% during the same period in 2025. The FTA indicated that, based on current performance indicators, the number of transactions processed through the digital Tourist Tax Refund Scheme, following the latest enhancements, is expected to reach approximately four million transactions over the one-year period from November 2026 to October 2027. A total value of approximately AED 692 million is projected.

The FTA confirmed that the digital Tourist Tax Refund Scheme has achieved positive results and strong efficiency indicators in recent years. Since its launch in 2018, until October 2026, the total value of VAT refunded to tourists through the scheme reached approximately AED 4.2 billion, through 25 million transactions processed based on tourist tax refund tags issued by retail stores electronically connected to the scheme.

In 2025, the annual growth rate in the value of refunds reached 8%, while transaction volumes increased by 5%, compared to 2024. The number of retail stores (points of sale) registered with the FTA and electronically connected to the scheme reached approximately 16,700. A total of 769 retail outlets joined the scheme during the first nine months of 2026, following the addition of 1,326 outlets throughout 2025.

The number of VAT refund self-service kiosks currently stands at 98, located across numerous shopping centres and hotels, as well as at departure points for tourists leaving the UAE. Transactions completed through these kiosks account for 22.4% of all transactions processed through the Tourist Tax Refund Scheme.

Federal Tax Authority Issues New Guide on Scope and Registration for Top-up Tax on Multinational Enterprises

Thu, 08 Oct 2026

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 are subject to Top-up Tax and those that are not, as well as the registration process and applicable timelines for Entities subject to the legislation. It is intended for those responsible for the tax affairs of Entities that may be members of an MNE Group, as well as Tax Agents.

Additionally, the Guide provides practical explanations and examples to support understanding of the relevant requirements, including the treatment of different types of Entities, Permanent Establishments, Joint Ventures, Flow-through Entities, and Hybrid Entities. It further addresses the location of Entities and Permanent Establishments, registration requirements and procedures, and the filing of the Pillar Two Information Return.

The United Arab Emirates’ implementation of the Top-up Tax forms part of the OECD/G20 Two-Pillar Solution, which aims to address the tax challenges arising from the digitalisation of the economy. This includes the Global Anti-Base Erosion (GloBE) Model Rules under Pillar Two, which seek to ensure that in-scope Multinational Enterprise (MNE) Groups are subject to an effective tax rate of at least 15% in each jurisdiction in which they operate, through a Top-up Tax mechanism.

As part of its commitment to implementing the OECD/G20 Two-Pillar Solution and maintaining a fair and transparent tax system aligned with global standards, the UAE introduced legislation for the Qualified Domestic Minimum Top-up Tax (QDMTT) for Fiscal Years beginning on or after 1 January 2025.

The UAE’s Qualified Domestic Minimum Top-up Tax (QDMTT) enables the United Arab Emirates to preserve its primary taxing right over profits derived by Entities located in the country. The United Arab Emirates was listed in the OECD central record on 18 August 2025 with “transitional qualified” status. In addition, the QDMTT Legislation closely follows the Global Anti-Base Erosion (GloBE) Model Rules under Pillar Two issued by the Organisation for Economic Co-operation and Development.

Under the QDMTT Legislation, the Top-up Tax applies to Constituent Entities located in the United Arab Emirates that are members of a Multinational Enterprise (MNE) Group with annual revenue of EUR 750 million or more, as reflected in the Consolidated Financial Statements of the Ultimate Parent Entity, in at least two of the four Fiscal Years immediately preceding the Fiscal Year under consideration. Groups that conduct their activities exclusively within the United Arab Emirates do not fall within the scope of the QDMTT Legislation, irrespective of the amount of their revenue.

The issuance of this Guide reflects the Federal Tax Authority’s commitment to providing businesses with clear and practical guidance that supports their understanding of the UAE’s evolving tax framework and enables them to meet their obligations with confidence. The UAE’s implementation of Pillar Two reflects the vision of our wise leadership to maintain a competitive, transparent, and sustainable economic environment, while ensuring that the national tax system continues to develop in line with international best practices. Through comprehensive guidance and continued engagement with the business community, the Authority remains committed to supporting taxpayers and facilitating voluntary compliance.

The FTA emphasised that the Guide should be read in its entirety to gain a comprehensive understanding of the definitions, requirements, and interaction of the different rules. Entities that may form part of an MNE Group are encouraged to review their circumstances against the relevant requirements of the QDMTT Legislation and consult the Guide to understand the applicable scope and registration requirements. The Guide is available through the FTA’s official website at https://www.tax.gov.ae/en/default.aspx

Federal Tax Authority Participates in BRICS Tax Experts and Tax Heads Meeting 2026in New Delhi

Mon, 05 Oct 2026

Federal Tax Authority Participates in BRICS Tax Experts and Tax Heads Meeting 2026in New Delhi

FTA Delegation Highlights Importance of International Cooperation and Knowledge Exchange in Advancing Tax Administration

Abu Dhabi, 2026: The Federal Tax Authority (FTA) participated in the BRICS Tax Experts and Tax Heads Meeting 2026, held in New Delhi, India, bringing together Heads of Tax Authorities and tax experts from ten BRICS tax administrations to exchange expertise, discuss emerging challenges, and strengthen cooperation in tax administration.

The FTA delegation was headed by His Excellency Abdulaziz Al Mulla, Director General of the Federal Tax Authority, and included Saida Kaddoumi Osman, Policy Adviser at the Authority, and Meera Qassim, International Relations Senior Analyst.

Hosted by the Central Board of Direct Taxes (CBDT), Ministry of Finance, Government of India, the meeting brought together representatives from several Member States. Discussions focused on strengthening cooperation between BRICS tax administrations, with technology, administration, and people among the key themes addressed.

Speaking on the occasion, His Excellency Abdulaziz Al Mulla emphasised the importance of international cooperation and knowledge exchange in supporting the continued development of modern and efficient tax systems. He highlighted the value of platforms such as the BRICS working groups as well as BRICS Tax Experts and Tax Heads Meeting 2026 in enabling participating countries to exchange experiences, explore emerging trends, and identify practical approaches to shared challenges.

His Excellency said: “The Federal Tax Authority places great importance on strengthening international cooperation and exchanging knowledge and expertise with tax administrations around the world. Our participation in the BRICS Tax Experts and Tax Heads Meeting 2026provides an important opportunity to learn from diverse experiences, share best practices, and explore new approaches that can contribute to the continued development of tax administration.”

He added: “The UAE continues to advance an efficient, transparent, and technology-enabled tax system that supports economic growth and enhances the customer experience. International platforms such as BRICS provide valuable opportunities to deepen cooperation, strengthen professional relationships, and contribute to the development of tax systems that can respond effectively to evolving economic and technological developments.”

Federal Tax Authority Organises Joint Awareness Meeting for Accredited Service Providers and Persons Subject to the e-Invoicing System

Tue, 29 Sep 2026

With the participation of more than 700 attendees, providing an opportunity to select the appropriate Accredited Service Provider for each category
Federal Tax Authority Organises Joint Awareness Meeting for Accredited Service Providers and Persons Subject to the e-Invoicing System

• Abdulaziz Al Mulla: The e-Invoicing System enhances voluntary tax compliance through secure and effective digital mechanisms
• 30 October 2026 is the deadline for Persons subject to the System with revenues equal to or exceeding AED 50 million to appoint an Accredited e-Invoicing Service Provider
Dubai, 29 September 2026: His Excellency Abdulaziz Mohammed Al Mulla, Director General of the Federal Tax Authority (FTA), called on Persons subject to the e-Invoicing System to take the necessary measures to join the System, which simplifies, standardises, and automates invoicing processes through a secure electronic framework aligned with global best practices. It enables invoices to be issued, sent, and received in a structured electronic format for automated processing and real-time exchange, supporting smoother tax reporting to the Authority.
The call came during an expanded joint meeting organised by the FTA in Dubai, attended by approximately more than 700 participants from Accredited e-Invoicing Service Providers, companies and entities subject to the System, as well as FTA officials and experts. The meeting aimed to help participants select an appropriate Accredited Service Provider, while providing guidance on the legal and regulatory framework and explaining how to join the e-Invoicing System through the EmaraTax digital tax services platform.
His Excellency Abdulaziz Al Mulla said: “This meeting provides an opportunity to strengthen cooperation among stakeholders involved in implementing the System and Accredited e-Invoicing Service Providers. This cooperation will support the successful introduction of e-Invoicing, which we expect to represent a significant step forward in enhancing voluntary tax compliance through secure and effective digital mechanisms.
“Many key procedural steps related to the legislative and technological requirements, as well as the digital infrastructure needed to implement the System, have been completed. The System is being implemented in cooperation between the Ministry of Finance and the Federal Tax Authority as part of national efforts to adopt innoVATion and advance digital transformation across all sectors.”
He added: “During the pilot phase, we tested the readiness of the System ahead of mandatory implementation, focusing on the efficiency of integration procedures, the user experience, and the readiness of relevant parties to meet the requirements. We have also focused on phased implementation and continuous engagement with government and priVATe sector entities to help them prepare ahead of the deadlines for each phase.
“The Authority began preparations early and has worked closely with the Ministry to establish the foundations for a smooth transition through a phased implementation strategy and active stakeholder participation. This approach will help maximise the benefits of digital transformation.”
H.E. added, “strong participation from the business community and other stakeholders involved in the e-Invoicing System also reflected the level of interest in implementation. The turnout reflects the importance of raising awareness and providing clear information on implementation so that Persons subject to the System can prepare to meet their obligations.”
As part of its wider efforts to prepare the business community for e-Invoicing, the FTA has launched a proactive awareness campaign to help stakeholders understand the System and prepare for implementation. The Authority has conducted nine workshops for the business sector, while the Ministry of Finance has organised four awareness events with the participation of the FTA. Further awareness activities will be held to support a smooth transition to e-Invoicing.
The Authority confirmed that a Person subject to the e-Invoicing System whose revenues equal or exceed AED 50 million must appoint an Accredited Service Provider no later than 30 October 2026 and implement the System no later than 1 January 2027. A Person subject to the System whose revenues are less than AED 50 million must appoint an Accredited Service Provider no later than 31 March 2027 and implement the e-Invoicing System no later than 1 July 2027.
During the presentations, FTA representatives explained the importance of the e-Invoicing System in facilitating tax compliance and reducing tax evasion. Representatives also outlined the implementation timeline and the mechanisms and procedures designed to support business continuity and help businesses and relevant entities comply with the legislation.
They also covered the categories required to implement and join the System, the conditions and procedures for implementation, integration with the System, and actiVATion through the EmaraTax platform.
During the meeting, FTA representatives urged Persons subject to the System to begin taking the necessary steps promptly and avoid leaving preparations until the last minute. Businesses must first select an appropriate Accredited Service Provider, then contract and integrate with the provider before completing the required procedures through the EmaraTax platform. Failure to meet the implementation requirements may result in administrative penalties.