UAE tax losses carry forward indefinitely, but five guardrails decide what they are actually worth: the mandatory 75% offset cap, FIFO ordering, the ownership-change trap, seven group-transfer conditions, and the Small Business Relief freeze. The FTA bulletin mechanics, in plain terms.
FTA Decision 12 of 2026 fixes the UAE Top-up Tax registration deadlines: 30 November 2026 for entities whose fiscal year ended before 30 April 2026, and the seven-month rule for everyone else. The FTA has just published its Scope and Registration Guide.
A UAE visa is not the same as UAE tax residency. The 183-day and 90-day tests under Cabinet Decision 85 of 2022 decide your position, and foreign tax authorities increasingly check the evidence.
Under Article 30 of the UAE Corporate Tax Law, net interest is deductible only up to the greater of 30% of Tax EBITDA or AED 12 million. Here is how to check your position before the December 2026 year-end.
VAT deadlines on 28 October, 28 November and 28 December, the 30 October ASP deadline, the 31 December corporate tax filing window for March year-end businesses, and the 1 January 2027 e-invoicing go-live.
The 30 October 2026 ASP appointment deadline for UAE e-invoicing is close. A practical readiness checklist for phase 1 businesses ahead of the 1 January 2027 go-live.
From 1 October 2026, FTA Decision No. 13 of 2026 requires taxable persons to verify suppliers and supplies before deducting input VAT. Here are the thresholds, checks and practical controls finance teams should put in place.
From 1 October 2026, UAE businesses have a more specific framework for recovering input VAT on certain goods and services provided to employees. Federal Ta
The UAE’s Cabinet Decision No. 149 of 2026 amends several provisions of the VAT Executive Regulation.
The FTA’s latest reminder explains why UAE businesses should treat the nine-month Corporate Tax filing period as an outer limit, not a planning date.
