- Updated VAT Administrative Exceptions Guide: On December 5, 2025, the Federal Tax Authority (FTA) released a revised guide outlining procedures for taxpayers to request exceptions from issuing tax invoices, credit notes, and alternative evidence for the export of goods. The guide specifies conditions for such requests, including maintaining sufficient alternative records and providing justifications for not meeting standard requirements.
- Changes to Reverse Charge and Input Tax Provisions: Effective January 1, 2026, amendments to the Federal Decree-Law No. 8 of 2017 include the elimination of the self-invoicing requirement for cross-border imports of goods and services for business purposes. Additionally, a five-year limit has been introduced for carrying forward and claiming excess recoverable input tax, after which claims will no longer be valid. Taxpayers must request refunds for expired claims by January 1, 2027.
- Consultation and Compliance: Taxpayers are encouraged to refer to the updated VAT Administrative Exceptions Guide available on the EmaraTax portal for detailed conditions and procedures. The FTA has emphasized that requests falling outside the specified exceptions will be rejected, reinforcing the importance of compliance with the new regulations.
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