Legal Table:
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All Audit and accounting DMCC DIFC E-Invoicing

A comprehensive selection of current legislative acts relevant to accountants and auditors in the UAE, including Federal Laws, Cabinet Decisions, FTA standards, and practical guidance on VAT and Corporate Tax. The list is structured around real-world needs in tax accounting, audit, compliance, and financial reporting, making it easy to locate applicable provisions and access official source links. This resource is valuable for CFOs, chief accountants, auditors, tax advisors, and business owners operating in the UAE who need to ensure accurate and compliant financial practices.

№

Name

Status

Issuing Authority

Effective Date

Official Link

VAT Refund for UAE Nationals Building New Residences VAT Guide | VATGRH1

Taxation of Family Foundations

In force (amended)

UAE Electronic Invoicing Guidelines

In force (amended)

The Implementation of the Electronic Invoicing System

In force (amended)

Amending certain provisions of Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System

Ratifying the Multilateral Agreement between Competent Authorities on the Automatic Exchange of Information under the Framework for Reporting on Crypto-Assets

President of the UAE

Ratifying the Amendment to the Unified Value Added Tax Agreement of the Gulf Cooperation Council

President of the UAE

Ratifying the Annex amending the Unified Agreement on Excise Taxation of the Gulf Cooperation Council

President of the UAE

Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC)

In force (amended)

President of the UAE

Common VAT Agreement of the States of the Gulf Cooperation Council (GCC)

In force (amended)

President of the UAE

Clarification of the terms "director" and "officer" for the purpose of payments to Connected Persons under Article 36 of the Corporate Tax Law

Dubai Customs Customer Guide Booklet

Amending certain Provisions of Ministerial Decision No. 64 of 2025 Concerning the Criteria for Accepting and Accrediting Service Providers in Accordance with the E-Invoicing System

Issuing the Executive Regulations of Federal Decree-Law No. 30 of 2024 concerning the “Know Your Customer” (KYC) Digital Platform

The UAE Cabinet

Concerning the Regulations on Administrative Violations and Penalties for Acts that Violate the Provisions of Federal Decree-Law No. 30 of 2024 on the ‘Know Your Customer’ (KYC) Digital Platform and its Executive Regulations

The UAE Cabinet

Concerning the Criteria for Accepting and Accrediting Service Providers in Accordance with the E-Invoicing System

In force (amended)

Combating Money Laundering, Terrorist Financing and Proliferation Financing, published in the Official Gazette No. 808 on September 30, 2025

President of the UAE

Corporate Tax De-Registration

In force (amended)

17 Virtual Assets

09 Tax Procedures and Tax Reporting in the UAE

Amending certain provisions of Cabinet Decision No. 119 of 2024 regarding the Adoption of the Integrated Customs Tariff Schedule in Accordance with the Harmonised System for the Classification and Categorisation of Goods for the GCC States of the 2022 and its updates

The UAE Cabinet

10 Corporate Tax

11 Value Added Tax

12 Excise Tax in the UAE

FAQ: Bi-Annual AML Compliance Reports for Law Firms in the UAE Submission Channel, Report Format, and Applicability in “No Red Flags” Cases

FAQ: VAT Registration in the UAE — Is Registration Required if the Voluntary Threshold Is Exceeded Due to a One-Time Property Purchase

The Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures

In force (amended)

The UAE Cabinet

Amending certain provisions of Cabinet Decision No. 74 of 2023 concerning the Executive Regulations of Federal Decree-Law No. 28 of 2022 on Tax Procedures

The UAE Cabinet

The Implementation of Certain Provisions of Cabinet Decision No. 215 of 2025 on R&D Tax Credit for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The Authority’s Policy on Issuing Clarifications and Directives

Document: UAE Electronic Invoice Mandatory Fields

Regarding the imposition of definitiveanti-dumping duties against GCC imports of electric accumulators, including separators therefor, whether or not rectangular (including square) -lead acid, of a kind used for starting piston engines, originating in or exported from the People s Republic of China and Malaysia

Ministry of Foreign Trade

Procedures for Anti-Money Laundering and Combating the Financing of Terrorism and Illicit Organizations

Standards, Controls and Procedures for Dealing with Shortage Within the Designated Zone due to the Natural Characteristics of Excise Goods

In force (amended)

Amending certain provisions of Federal Tax Authority Decision No. 6 of 2025 concerning standards, controls and procedures for dealing with shortages within the designated zone resulting from the natural characteristics of excise goods

Exempting Certain Sports Entities from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses

The UAE Cabinet

Implementation of a tiered-volumetric model of Excise Tax for Sweetened Drinks

Regarding the Tax Credit for Research and Development for the Purposes of Federal Decision-Law No. 47 of 2022 on Taxation of Corporations and Businesses

The UAE Cabinet

Additional Cases where Excise Tax Paid on Excise Goods may be Deducted and Controls for such Deduction

The Mechanism for Calculating the Percentage of Sugar and Other Sweeteners in Concentrates, Powders, Gels, and Extracts for which no Guidelines are Available or where the Guidelines were Proven Inaccurate

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