The FTA has updated the requirements for Top-up Tax — a new return and two guidance documents
The Ministry of Finance and the FTA have issued a package of documents on the Pillar Two Information Return, as well as guidance on VAT for Concerned Goods imported before January 1, 2026. Official Gazette No. 787 has been published in Dubai, setting out new rules on social security payments, whilst five documents from Ajman — covering everything from e-commerce to data management — have been added to realLaw AI.
Ministerial Decision No. 133 of 2026
The return must be filed by Constituent Entities located in the UAE (excluding Investment Entities), as well as Joint Ventures, JV Subsidiaries and certain Stateless Constituent Entities — Reverse Hybrid Entities. The return may be filed by the organisation itself or by a Designated Local Entity on its behalf.
• There is no need to file in the UAE if the return has already been filed by the Ultimate Parent Entity or a Designated Filing Entity in a jurisdiction with a Qualifying Competent Authority Agreement — ...