UAE VAT Law: Key Changes and New Guidelines Effective January 1, 2026

• Major UAE VAT law changes effective January 1, 2026, include removal of self-invoicing for imports and a new five-year limit on excess recoverable input tax claims.
• The FTA released an updated VAT Administrative Exceptions Guide detailing procedures for requesting exceptions to document issuance requirements.
• Taxpayers must use the EmaraTax portal for exception requests and maintain sufficient alternative records with justification.
• Existing excess input tax refunds expiring within a year of January 1, 2026, must be claimed by January 1, 2027.
• The updates clarify conditions for exceptions to tax invoice/credit note issuance and export documentation.

Source: fiscal-requirements.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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