Federal Tax Authority
VATP046 – Amendments to the VAT Law under Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025
Consolidated clarification explaining the combined effect of the 2024 and 2025 VAT Law amendments: the expanded Fixed Establishment definition (foreign staff regularly working at UAE client premises), the interaction between electronic invoicing and Tax Invoice validity, removal of mandatory self-invoicing for reverse-charge imports from 1 January 2026, the five-year VAT refund claim deadline, and the new input-tax-denial rule for evasion-linked supply chains.
What firms should do
Yes — reassess Fixed Establishment exposure, self-invoicing practices and VAT refund claim timing against the consolidated guidance
- Regulator
- Federal Tax Authority
- Type
- Public Clarification
- Status
- Final/In Force
- Published
- 4 Sept 2026
- Takes effect
- 1 Jan 2026
- Reference
- Public Clarification VATP046
- Topic
- VAT
- Impact
- High
Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.
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