- UAE will implement VAT law amendments effective January 1, 2026.
- Self-invoice requirement under the reverse charge mechanism is removed; supporting documentation must be retained instead.
- A five-year time limit is introduced for submitting excess refundable tax refund requests.
- The Federal Tax Authority is empowered to deny input tax deductions if supplies are linked to tax evasion.
- Amendments aim to simplify procedures, enhance transparency, and strengthen governance against tax evasion.
Source: docnova.ai
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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