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Directory of Legislative and Regulatory Acts. The table contains a complete list of all current UAE laws, resolutions, decrees, and official clarifications, grouped by topic. Each entry includes the document title, number, date, and source link. The material is intended for lawyers, accountants, auditors, tax consultants, and compliance professionals to enable quick search and verification of legal provisions.

№

Name

Status

Issuing Authority

Effective Date

Official Link

Measures, Procedures and Conditions required by Taxable Persons for the Verification of the Validity and Integrity of the Supplies before Deduction of Input Tax

For Value Added Tax on the Method to Determine the Value of Deemed Supplies of Services

Takeover Regulations (Takeover Code) Rules 2026

realLaw AI Digest: July 13 – 17, 2026

Official Gazette of the Government of Dubai - Issue 784

The requirements for Registration and Deregistration of Entities for the purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises

Amending certain provisions of Cabinet Decision No. 88 of 2022 concerning service charges provided by the Federal Authority for Identity, Citizenship, Customs and Port Security

The UAE Cabinet

Concerning Fees for Services Provided by the Federal Authority for Identity, Citizenship, Customs, and Ports Security

In force (amended)

The UAE Cabinet

Corporate Tax Public Clarification | CTP011 Downward adjustments made by a Taxable Person in the Tax Return to comply with the Corporate Tax Law

Standard Re Controls and Procedures for Establishing Takaful Insurance Fund

Central Bank of the UAE Standard for the Agency’s Legal and Procedural Requirements in Takaful Insurance

Regarding economic activities that may be conducted through electronic means

Ajman Department of Economic Development

Standard Re the Operational Model of Takaful Insurance

Private Clarifications

In force (amended)

Government of the United Arab Emirates Official Gazette - Issue No. 827

For Value Added Tax on the Method of Converting the Value of Digital Currencies into UAE Dirham

For Value Added Tax on Fees and Charges forming part of the Life Insurance Contract and life reinsurance contract

Regarding Adoption of Version 3.0 of the International Satellite Network Registration Guidelines

The Recognition and Exchange of driving Licences issued by the Republic of Kazakhstan

Concerning the Executive Regulations for Federal Decree-Law No. 42 of 2023 on Combating Commercial Fraud

The UAE Cabinet

Regarding the United Arab Emirates’ withdrawal from the Organization of Arab Petroleum Exporting Countries (OAPEC)

President of the UAE

Regarding the Withdrawal of the United Arab Emirates From the Organisation of the Petroleum Exporting States (OPEC)

President of the UAE

Ratifying the Agreement between the Government of the United Arab Emirates and the Government of Central Africa concerning the Promotion and Reciprocal Protection of Investments

President of the UAE

By ratifying the two Arab Common Electricity Market Agreements

President of the UAE

Ratifying the Agreement on Trade in Services and Investment between the United Arab Emirates and the Republic of Belarus

President of the UAE

Ratifying the Comprehensive Economic Partnership Agreement between the United Arab Emirates and the Eurasian Economic Union

President of the UAE

For Value Added Tax on Judicial Expert Services

For Value Added Tax on Adjustments of Output Tax and Input Tax following a Registrant’s exit from a Tax Group

Amending certain provisions of the Administrative Decision No. 19 of 2023 Regarding the Occupational Health and Safety Procedures Manual

Relating to Occupational Safety and Health and Labour Accommodations

In force (amended)

Official Gazette of the Government of Dubai Issue 783 - Special Issue

Government of Dubai

Concerning the Conditions, Regulations and Procedures for the Issue and Transfer of Educational Licences for Private Schools

Knowledge and Human Development Authority

Determining the Additional Procedures for the Compliance of Qualifying Free Zone Persons Engaged in the Activity of Distribution of Goods or Materials in or from a Designated Zone for the Purposes of the Taxation of Corporations and Businesses

Tax Refunds for Tourists Scheme

In force (amended)

Regarding the Amendment of certain Provisions of Federal Tax Authority Decision No. 2 of 2018 concerning the Refund Scheme Value added tax for Tourists

Regulation Regarding Takaful Insurance

Official Gazette of the Government of Abu Dhabi - Issue 6 of 2026

Regarding the inclusion of clauses eligible for a refund of Value added tax incurred on the construction of homes for citizens

Official Gazette of the Government of Dubai - Issue 782

Government of Dubai

Government of the United Arab Emirates Official Gazette - Issue No. 826 (Annex)

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