Unified UAE Legislation Database
Checked by realLaw AI

realLaw AI Digest: September 28 – October 2, 2026

Status

In force

Issuing Authority

Effective date

XX.XX.XXXX

Official Link

https://

The FTA has authorised the recovery of input VAT on staff-related expenses

 

Three decisions on excise stamps for tobacco products have also been updated — the stamps will undergo a redesign from 2027. In Dubai, Gazette No. 792 on judicial officers in transport and aviation has been published. In Abu Dhabi, investment zones have been expanded, CO₂ emissions reporting has been introduced, and business incentives have been extended. realLaw AI continues to expand its database on the ADGM and the Dubai Healthcare City Authority.

 

Federal Level

VAT

01 — New cases for the recovery of input VAT on employee expenses

Federal Tax Authority Decision No. 17 of 2026: Cases and Conditions for the Recovery of Input Tax on Employee Expenses

Employers will be able to reclaim input tax on employee expenses — transport, food and drink, accommodation, temporary accommodation for new employees, mobile phones and communications, home internet and parking — provided they are supplied free of charge under a contractual obligation or a documented policy.

• Transport — must be related to journeys between home and work or the performance of work duties

• Te...