The 12 UAE laws, decisions and regulations on vat in the Polaris Legal Library, each summarised from the official text with status, key provisions and penalties.
Ministerial Decision No. 197 of 2026 Amending Certain Provisions of Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System
From 1 October 2026 revises the e-invoicing system decision: replaces the Accredited Service Provider definition, adds Tax Group and Taxable Person definitions, deletes the System Failure definition, replaces Article 4 on exclusions, Article 6(5) and Article 11, and repeals Article 12.
Ministerial Decision No. 66 of 2026 Amending Certain Provisions of Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System
Replaces paragraph (a) of Article 5(1) of the implementation decision: businesses with annual revenue of AED 50 million or more now have until 30 October 2026 to appoint an Accredited Service Provider, while the 1 January 2027 go-live date for that group is unchanged; in force the day after publication.
Cabinet Decision No. 129 of 2025 Amending Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws in the UAE
Amends the definitions in Article 1 and replaces Tables 1 and 3 of the tax penalties decision, restating the penalties for tax procedures and VAT violations with effect from 14 April 2026; the FTA publishes it within the consolidated text of Cabinet Decision No. 40 of 2017.
Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System
Defines the scope of the Electronic Invoicing System: every person conducting business in the UAE must issue and transmit electronic invoices and credit notes through an Accredited Service Provider, which issuers and recipients must both appoint, with exclusions for sovereign government activities, certain airline services and exempt or zero-rated financial services; amended by Ministerial Decision No. 197 of 2026.
Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System
Sets the e-invoicing roll-out: pilot from 1 July 2026; businesses with revenue of AED 50 million or more appoint an Accredited Service Provider (by 30 October 2026 under Ministerial Decision No. 66 of 2026) and go live by 1 January 2027; smaller businesses appoint by 31 March 2027 and go live by 1 July 2027; government entities by October 2027.
Cabinet Decision No. 100 of 2024 Amending the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax (Cabinet Decision No. 52 of 2017)
The 2024 overhaul of the VAT Executive Regulation, effective 15 November 2024, adding Articles 3 bis and 14 bis and amending Articles 1, 2, 4, 7, 8, 14 and many others on supplies, deemed supplies, registration, deregistration, tax invoices, input tax and exempt financial services; the FTA publishes it as the consolidated regulation showing each change by footnote.
Federal Decree-Law No. 16 of 2024 Amending Some Provisions of Federal Decree-Law No. 8 of 2017 on Value Added Tax
Inserts the legal basis for e-invoicing into the VAT Law: new definitions of the Electronic Invoicing System, electronic invoice and electronic credit note, revised definitions of tax invoice, tax credit note and non-resident person, and replacement of Articles 55, 65, 70 and parts of 76 on tax invoices, credit notes and record keeping; effective thirty days after Official Gazette publication.
Federal Decree-Law No. 18 of 2022 Amending Certain Provisions of Federal Decree-Law No. 8 of 2017 on Value Added Tax
Amends the VAT Law with effect from 1 January 2023: replaces more than twenty articles including definitions, place of supply, deemed supplies, registration exceptions and tax invoice rules, and adds Article 79 bis setting a five-year statute of limitation for FTA audits and assessments, with exceptions for evasion and failure to register.
Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws in the UAE
Sets in three tables the fixed and percentage-based administrative penalties the FTA imposes for breaches of the Tax Procedures Law, the Excise Tax Law and the VAT Law, such as late registration, late returns, late payment, record-keeping failures and incorrect invoices; consolidated as amended by Cabinet Decisions No. 49 of 2021, No. 108 of 2021 and No. 129 of 2025.
Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax
The detailed VAT rules: the AED 375,000 mandatory and AED 187,500 voluntary registration thresholds, tax groups, place and date of supply, zero-rating and exemption conditions, tax invoices and credit notes, input tax apportionment, designated zones, tax periods and returns; consolidated text as amended through Cabinet Decision No. 149 of 2026.
Cabinet Decision No. 59 of 2017 on Designated Zones for the Purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax
Lists the VAT designated zones (fenced free zones treated as outside the UAE for certain supplies) as amended by five later decisions; RAK Airport Free Zone was removed from 4 July 2019, Dubai Textile City from 4 April 2021 and Al Quoz from 1 July 2021.
Federal Decree-Law No. 8 of 2017 on Value Added Tax
Imposes value added tax at a standard rate of 5% on supplies of goods and services and imports in the UAE from 1 January 2018, with zero-rated and exempt categories, registration and deregistration rules, tax invoices, input tax recovery and designated zone provisions; consolidated text as amended through Federal Decree-Law No. 16 of 2025.
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