Last reviewed: 10 October 2026
Here are two recent UAE tax developments from the Federal Tax Authority (FTA) that businesses may need to plan for. Applicability depends on the business and the rules in force; use the official guidance linked below for the full requirements.
UAE e-invoicing: phased deadlines announced
The FTA’s 29 September 2026 announcement says persons within the e-Invoicing System with revenue of AED 50 million or more must appoint an Accredited Service Provider (ASP) by 30 October 2026 and implement the system by 1 January 2027. Those in scope with revenue below AED 50 million must appoint an ASP by 31 March 2027 and implement by 1 July 2027.
The FTA recommends selecting an appropriate ASP, arranging integration and completing the required EmaraTax procedures ahead of the applicable phase deadline. Confirm whether your business is in scope and which phase applies before acting.
Read the FTA e-Invoicing announcement
Top-up Tax: FTA publishes scope and registration guide
On 8 October 2026, the FTA announced a new guide for multinational enterprise (MNE) groups on the UAE Qualified Domestic Minimum Top-up Tax (QDMTT), including scope and registration. The FTA says the rules apply to UAE constituent entities in an MNE group with consolidated annual revenue of at least EUR 750 million in at least two of the four fiscal years immediately preceding the year being considered. Groups operating exclusively within the UAE are outside the QDMTT scope, regardless of revenue.
This update is aimed at businesses that may be part of a large international group. The FTA guide covers entity treatment, registration and Pillar Two filing requirements, so potentially affected groups should review it in full with their tax adviser.
Read the FTA Top-up Tax guide announcement
How FZAccountax can help
We can help UAE businesses review bookkeeping, VAT and corporate tax records, understand which compliance steps may apply and plan practical next actions. For advice on your circumstances, contact FZAccountax.
This article is a general information summary based on FTA announcements available on 10 October 2026. It is not tax or legal advice. Check current legislation and FTA guidance before making decisions.
