Legato8

10 articles · UAE tax, audit & legal

Insights.From the practice.

Notes on UAE corporate tax, VAT, FTA announcements, forensic engagements, and cross-border matters. Written by directors on the team.

April 2026

VAT Amendments Effective 1 January 2026: What Changed and What It Means

Federal Decree-Law 16 of 2025 reset the VAT framework on 1 January 2026. Refund claims now carry a five-year cap, reverse-charge self-invoicing is gone, and the FTA gained sharper anti-evasion powers. Here is the practitioner read on each.

March 2026

Small Business Relief Ends 31 December 2026: Plan the 2027 Transition Now

The AED 3 million Small Business Relief that lets eligible UAE businesses elect a zero Corporate Tax position closes after the tax period ending 31 December 2026. From 2027, those entities move into the standard 9% regime. The planning window is now.

February 2026

Pillar Two: First UAE DMTT Filings Land in 2026. What Multinationals Need to Get Right

The UAE Domestic Minimum Top-up Tax took effect for fiscal years starting on or after 1 January 2025. The first filings come due in 2026. We summarise what counts as the GloBE income, how the safe harbour rules apply, and where the implementation tripwires sit.

January 2026

FTA E-Invoicing: Phase One Pilot Starts July 2026 for Large B2B and B2G

The first phase of mandatory e-invoicing in the UAE opens for pilot and voluntary adoption from July 2026, covering large businesses issuing B2B and B2G invoices. Phase Two extends to SMEs and B2C from 2027. Here is what the rollout looks like and how to prepare.

January 2026

UAE-Bahrain Double Taxation Treaty Takes Effect 1 January 2026

The Double Taxation Avoidance Agreement between the UAE and Bahrain entered into force on 1 January 2026. The treaty closes the gap in the GCC's intra-regional treaty network and creates clearer tax-residency outcomes for cross-border structures.

March 2024

FTA Procedural Decision: What the Spring 2024 Changes Meant for Compliance Calendars

Spring 2024 brought a procedural decision from the Federal Tax Authority affecting registration timelines and penalty-waiver mechanics. The detail mattered to businesses that were mid-registration in the first wave.

March 2024

Federal Tax Authority Achieves ISO 56002 Certification

The Federal Tax Authority received ISO 56002 certification covering its innovation-management system. The award signalled a systematic approach to process improvement that has since shown up in the EmaraTax platform's continued evolution.

March 2024

FTA Wins 'Innovative Gov' Certificate (GII)

The FTA earned the Global Innovation Institute's Innovative Gov certificate in early 2024, part of a broader positioning as a regional benchmark for tax administration. The practical signal: institutional commitment to process improvement.

March 2024

Tax Authority Participates in UAE Government Innovation Month

The Federal Tax Authority joined the UAE Government's Innovation Month with a programme of digital-service initiatives focused on taxpayer experience. The work previewed several capabilities that have since shipped to production.

March 2024

Federal Tax Authority Hackathon: Innovation in Tax Administration

The FTA's multi-day hackathon brought developers, tax advisors, and Authority staff together to prototype taxpayer-experience improvements. Several of the working prototypes have since shipped to the EmaraTax platform.