Tax & VAT
Guides and articles on Tax & VAT.
Tax & VAT UAE Withholding Tax and Double Tax Treaties: What Founders Actually Pay
The UAE charges 0% withholding tax, but other countries can withhold on payments to a UAE…
Tax & VAT UAE Tax Groups and VAT Groups: When Grouping Saves Work and When It Adds Risk
Corporate Tax grouping and VAT grouping use different tests and often include different companies. Grouping can…
Tax & VAT UAE VAT Five-Year Limit: How Long Input Tax Credits and Refunds Last From 2026
From 1 January 2026, excess input VAT can be carried forward for five years from the…
Tax & VAT UAE MD 229 of 2025: Retroactive Changes to Free Zone Qualifying Activities
Ministerial Decision No. 229 of 2025 revises the Qualifying and Excluded Activities list for free zone…
Tax & VAT UAE E-Invoicing Mandate 2026: FTA E-Billing Deadlines, Timeline, and What to Prepare
The UAE's phased e-invoicing mandate requires large businesses to appoint an Accredited Service Provider by October…
Tax & VAT UAE VAT Executive Regulation Amendments 2026: What Cabinet Decision No. 149 Changed
Cabinet Decision No. 149 of 2026 revises UAE VAT input tax apportionment, employee accommodation recovery, and…
Tax & VAT UAE Free Zone Distributor Audit Requirement: What FTA Decision No. 6 of 2026 Actually Requires
Qualifying Free Zone Persons distributing goods now need an independent ISRS 4400 audit report, or risk…
Tax & VAT UAE Domestic Minimum Top-Up Tax: What It Actually Means for Large Multinational Groups
DMTT only applies to multinational groups with EUR 750 million or more in global revenue, guaranteeing…
Tax & VAT UAE Free Zone Qualifying Income: What Actually Qualifies for the 0% Corporate Tax Rate
What counts as Qualifying Income under UAE free zone corporate tax rules, the de minimis threshold…
Tax & VAT UAE VAT on E-commerce and Digital Services: What Online Sellers Must Know
How UAE VAT actually applies to online sellers and digital services, why the rolling 12-month threshold…