Legislative and regulatory developments across UAE VAT, GCC e-invoicing mandates, and the broader PEPPOL wave — tracked as they are published, with practitioner interpretation of what each change means for implementation.
Article 10 of MD 243 gives the FTA the power to access all data in the Electronic Invoicing System and share it with other government bodies. What this means for real-time tax assurance and cross-border information exchange.
Read articleArticle 11 of MD 243 requires all electronic invoice data to be stored within the UAE. How this interacts with the Tax Procedures Law retention period, and what it means for cloud and shared service models.
Read articleArticle 12 of MD 243 requires Issuers and Recipients to notify the FTA of a System Failure within 2 Business Days. What qualifies as a System Failure — and what does not.
Read articleArticle 3 of MD 244 established the Pilot Programme that commenced 1 July 2026. Who participates, how inclusion works, and what compliance obligations the programme imposes on the Taxpayer Working Group.
Read articleMD 244 Article 4 opened voluntary implementation from 1 July 2026. What it means to implement voluntarily, what obligations it triggers, and why it is a risk management opportunity for Phase 1 businesses.
Read articleArticle 5 of MD 244 is the article that fixes the phase dates: AED 50M+ revenue by 1 January 2027, below AED 50M by 1 July 2027, Government Entities by 1 October 2027. Every compliance programme starts here.
Read articleUAE VAT Group members get a 24-month grace period for intercompany e-invoicing. What it covers, what it excludes, and why groups still need to prepare from day one.
Read articleA monthly round-up of selective VAT and Excise tax updates from the GCC and Egypt — tech trends, career shifts, and insights from the global indirect tax landscape, curated for tax professionals, CFOs, and transformation leaders.
Read articlePrior to November 2024, the treatment of composite supplies under UAE VAT created significant interpretive uncertainty. VATP040 changes the narrative. This analysis examines what changed in Article 4(3) of the UAE VAT Executive Regulations and what it means for taxpayers.
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