UAE Amends VAT and Tax Procedures Laws: Key Changes to Refunds, Compliance, and Limitation Periods

• UAE Ministry of Finance issued amendments to VAT Law and Tax Procedures Law, effective 1 January 2026.
• Key VAT Law changes: clarified self-invoicing under reverse charge, introduced a five-year limitation for input tax refunds, added anti-tax evasion provisions, and repealed Article 79 (bis) on statutory limitation.
• Key TPL changes: allows refund or allocation of expired credit balances, permits voluntary disclosure within two years of refund request, and enables FTA to audit or assess refund applications beyond the five-year limit if within two years of the request.
• Transitional relief: businesses with expiring five-year periods have until 31 December 2026 to file pending refund requests.

Source: insightplus.bakermckenzie.com

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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