UAE VAT and Tax Procedures Law: Key Changes Effective January 2026, New Compliance and Refund Rules

New time limits for claiming tax refunds and credits, with excess recoverable tax now only carried forward for up to five years.
Stronger anti-evasion measures, including stricter input tax recovery rules requiring taxpayers to verify supplier integrity and compliance.
Administrative simplifications, such as removing the requirement for self-issued tax invoices under the reverse charge mechanism.
Amendments align UAE tax laws with global standards and increase compliance obligations for businesses.

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.