In brief
In July 2026, the UAE Federal Tax Authority (FTA) issued a series of Directives aimed at clarifying the application of VAT rules in areas that had previously been subject to varying interpretations.
These Directives provide practical guidance on the implementation of key legislative provisions, including court-appointed expert services, VAT group deregistration, transactions involving digital currencies, deemed supply rules and life insurance and reinsurance activities.
- Why it matters: These Directives are operationally significant; they allocate reporting ownership, prescribe valuation methods, and sharpen the exempt/taxable boundary.
- Who is affected: Judicial experts and firms providing expert services; taxpayers exiting VAT groups; businesses transacting in digital currencies; life insurance and reinsurance providers; and any taxable person making deemed supplies of services.
This tax alert highlights the key developments arising from the five recently issued FTA VAT Directives and outlines their implications for taxpayers in the UAE.
Key dates: Directives 1 & 2 issued 8 July 2026 | Directives 3 & 4 issued 14 July 2026 | Directive 5 issued 20 July 2026
At a Glance — FTA VAT Directives
More detailed information can be found in the full tax alert below.
Download the full alert
United Arab Emirates: New FTA Directives clarifying the VAT treatment of selected transactions and activities
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