Legal Table:
your updated list of UAE Regulation
in one platform

Built for UAE lawyers, accountants, tax consultants, auditors, and compliance professionals.

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

Concerning Corporate Social Responsibility UAE

The UAE Cabinet

Medications and Medical Equipment Subject to Tax at Zero Rate

The UAE Cabinet

Concerning the Excise Goods, Excise Tax Rates, and Method of Calculating Excise Price

The UAE Cabinet

The Executive Regulations of Federal Law No. 12 of 2014 Regarding Reorganisation of Accounts Auditors Profession

The UAE Cabinet

Concerning the Executive Regulations of Federal Law No. 15 of 2009 Concerning the Combating of Tobacco

The UAE Cabinet

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

In force (amended)

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 Specification of a Competent Authority for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The Electronic Invoicing System

The Implementation of the Electronic Invoicing System

Regarding Exception of Smoking Cessation Products from the Definition of Tobacco and Tobacco Products for the Purposes of Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price and its Amendments

The Addition of Harmonised Customs Codes to the Classification of Industrial Waste

Ministry of Foreign Trade

Specification of Recognised Price Reporting Agencies for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Concerning the Wages Protection System

In force (amended)

Depreciation Adjustments for Investment Properties held at Fair Value for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax

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

Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The Executive Regulations of Federal Decree-Law No. 57 of 2023 on Pensions and Social Security

In force (amended)

Amending some provisions of the Executive Regulations of Federal Decree-Law No. 57 of 2023 Concerning Pensions and Social Security

Implementation of the Cabinet Decision No. 52 of 2019 On Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price

The Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The Formation and Working System of the Grievances Committee against Disciplinary Sanctions for the Accounting and Auditing Profession

Amending Some Provisions of Ministerial Decision No. 100 of 2020 On the Issuance of Directives for the Implementation of the Provisions of Cabinet Decision No. 57 of 2020 Concerning Economic Substance Requirements

The issuance of directives for the implementation of the provisions of the Cabinet Decision No. 57 of 2020

In force (amended)

Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Adopting Professional Standards for Practising the Accounting and Auditing Profession

Regarding the Regulation of Accounting Treatment Provisions Related to Financial Leasing

Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Criteria to be Followed in the Determination of Parts and Pieces of Electronic Devices

Regarding Subscription Under the Alternative End-of-Service Benefits System (Savings System)

Issuance of Tax Residency Certificate for the Purposes of International Agreements

Regarding the Register of Family Businesses

Regarding the Purchase of the Family Business' Shares

Regarding the Terms and Conditions Relating to the Multiple Categories of Family Business Shares

Concerning Unemployment Insurance Scheme

In force (amended)

Amending the Deadline for Imposing Fines Related to the Unemployment Insurance System Contained in Ministerial Decision No. 604 of 2022 on Unemployment Insurance System

Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Unlock more features

...

...