UAE Introduces Major VAT Law Amendments Effective January 2026: Key Changes for Businesses

• UAE has amended its VAT Law, effective 1 January 2026.
• Self-invoicing for imports under the reverse charge mechanism will no longer be required.
• Input VAT recovery will be denied if the supply is linked to tax evasion and the recipient knew or should have known.
• Recipients must verify VAT treatment; failure to do so may result in denied input VAT recovery.
• There will be a new time limit on carrying forward excess input VAT.

Source: dlapiper.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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