In brief
On 4 September 2026, the UAE Federal Tax Authority (“FTA”) issued VAT Public Clarification VATP046, providing further guidance on amendments to the UAE VAT Decree-Law introduced under Federal Decree-Law No. 16 of 2024, effective from 30 October 2024, and Federal Decree-Law No. 16 of 2025, effective from 1 January 2026.
The Public Clarification explains the FTA’s position on a number of important changes, including the VAT treatment of foreign businesses operating in the UAE, Electronic Invoicing, Input Tax recovery, the Reverse Charge Mechanism, VAT credit balances and the new requirements relating to supplies connected with Tax Evasion. Importantly, the Public Clarification applies from the effective date of the relevant legislative amendment, unless otherwise stated.
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United Arab Emirates: VATP046 - Amendments to the VAT Federal Decree-Law No. 8 of 2017
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Jochem Rossel
Tax & Legal Services Leader, Dubai, PwC Middle East
Steven Cawdron
Partner, Transfer Pricing, Tax & Legal Services, PwC Middle East
Chadi Abou Chakra
Indirect Tax Leader and COO, Tax and Legal Services, PwC Middle East
Carlos Garcia
Partner, ME Customs and International Trade lead, Tax & Legal Services, PwC Middle East
Maher ElAawar
Partner, Middle East Indirect Tax, PwC Middle East
Ishan Kathuria
Partner, UAE e-invoicing Lead, Tax & Legal Services, PwC Middle East
Omara Islam
Partner, Connected Tax Compliance Leader, Tax and Legal Services, PwC Middle East
Amit Gopal
Indirect Tax Partner, PwC Middle East
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