The guidance on FTA private rulings has been updated to take account of the Top-up Tax.
From January 1, 2026, Qualifying Free Zone Persons distributing goods via a Designated Zone are required to obtain an independent auditor's report in accordance with ISRS 4400 — without this, the preferential tax regime will not apply. Dubai has published Official Gazette No. 784 containing a decision on private schools and the status of judicial inspectors.
Directive on Tax Transactions No. 1 of 2026
The services of an expert appointed by a court from the Ministry of Justice's register, a local judicial authority or an arbitration centre are considered a taxable supply. The expert is obliged to register for VAT purposes provided the registration conditions are met. Payment by a public authority does not alter the tax treatment of the supply.
Directive on Tax Transactions No. 2 of 2026
A person who has left a tax group but remains registered for VAT is obliged to refl...