Setup & Licensing
UAE beneficial owner duties: Resolution 134 governs, 109/2023 fills gaps
The beneficial ownership duties of UAE companies were rewritten into the 2025 anti-money laundering regulations, while the 2023 decision stayed on the…
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Setup & Licensing
Service provider accreditation runs through OpenPeppol, not a vendor
The word Service Provider in the United Arab Emirates electronic invoicing rules does not mean a software vendor. Ministerial Decision No. 64…
Tax & Compliance
Input tax verification becomes an evidenced duty from 1 October 2026
A taxable person in the United Arab Emirates that receives a supply and intends to deduct the input tax on it will,…
Banking & Finance
Ten entries in Article 61 define the licensed financial activities
A licensed financial activity in the United Arab Emirates is any activity on the list in Article 61 of Federal Decree-Law No.…
Tax & Compliance
Two duties fall outside the UAE tax deadlines announced for 2026
Two obligations created in mid-2026 fall due before the next corporate tax return. One closes on 30 November 2026; the other lands…
Tax & Compliance
Five 2025 corporate tax decisions carry two dates, and three of them differ
Five instruments issued under the UAE Corporate Tax Law in 2025 carry two dates on their face. In three of them the…
Tax & Compliance
The 9% rate does not settle the Pillar Two top-up tax for a group in scope
For a multinational group above the revenue threshold, the 9% corporate tax rate is one input into a separate calculation, not the…
Banking & Finance
July 2026 VAT directives set three exchange platforms for digital currency
The Federal Tax Authority issued four directives on tax transactions between 8 and 20 July 2026. One of them takes effect on…
Tax & Compliance
UAE eInvoicing: the first duty is appointing an ASP, not issuing invoices
The pilot that opened on 1 July 2026 is voluntary, but the first binding step is not the invoice. It is the…