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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

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

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

Private Clarifications

In force (amended)

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

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

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

For Value Added Tax on Judicial Expert Services

Federal Tax Authority Service Guide

Tax Refunds for Tourists Scheme

In force (amended)

Education Sector Value Added Tax Guide | VATGED1

The Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises

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

Taxation of Family Foundations

In force (amended)

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

11 Value Added Tax

UAE Electronic Invoicing Guidelines

In force (amended)

Corporate Tax – Summary of FTA Private Clarifications issued up to May 2026

10 Corporate Tax

12 Excise Tax in the UAE

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

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

09 Tax Procedures and Tax Reporting 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

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