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Ministerial Decision No. 197 of 2026 amends provisions of the UAE Electronic Invoicing System, including its definitions, exclusions, invoice deadlines and record-retention rules. It affects persons subject to the system, including persons registered or required to register for tax under the VAT Law, with specified transactions excluded.
It is the Executive Regulation of the UAE Federal Decree-Law on Value Added Tax, setting out rules for applying VAT. It affects people and businesses making taxable supplies or imports in the UAE, including those required or eligible to register for VAT.
This document is the updated official schedule of Qualifying Public Benefit Entities under Cabinet Decision No. 37 of 2023 for UAE Corporate Tax purposes. It lists exempt entities across federal and emirate jurisdictions along with their respective effective dates.
Who it affects
It affects the newly added and renamed entities, donors claiming corporate tax deductions for contributions to qualifying public benefit entities, and tax professionals managing corporate tax compliance.
From when
The additions and amendments take effect from the specific effective dates listed for each entity, ranging from 15 April 2023 to 1 January 2026. The updated schedule was published as of September 2026 and posted on 5 October 2026.
What changes
The update amends the names of two Abu Dhabi entities, adds one new Abu Dhabi entity, and adds three new Dubai entities to the schedule. No changes were made to the Articles of the decision or to the lists for other Emirates. Schedule, update date:
Cabinet Decision No. 37 of 2023 Regarding the Qualifying Public Benefit Entities.md said
The FTA's position on what counts as a Free Zone or a Designated Zone under Corporate Tax, VAT and Excise Tax. It does not change any law. It applies from the date each of those laws took effect.
Who it affects
Businesses set up or operating in a UAE free zone, most of all Qualifying Free Zone Persons that distribute goods.
From when
The date each law it explains took effect. It states the FTA's position and amends nothing.
What changes
A VAT Designated Zone is not automatically a Corporate Tax Designated Zone. It must be both a VAT Designated Zone and a Free Zone for Corporate Tax. Distribution earns the 0% rate only when carried out in or from a Corporate Tax Designated Zone, with the goods imported through it and supplied to a customer who resells or processes them for sale, or to a public benefit entity (Ministerial Decision No. 229 of 2025, Article 2(3)(l)). Failing a condition at any time in a Tax Period ends Qualifying Free Zone Person status from the start of that period and for the next four.
How to confirm your zone
Corporate Tax: ask your Free Zone authority. Excise Tax: ask your Free Zone authority or, for any other area, the Warehouse Keeper whether the FTA has approved it. VAT: check the FTA's List of Designated Zones, then confirm with your free zone authority that your area meets Article 51(1) of the VAT Executive Regulation.
When a VAT registered business may recover the VAT it pays on expenses it incurs for its employees, and the conditions that apply. It applies from 1 October 2026.
The FTA's rules for applying to be exempt from Corporate Tax. It replaces FTA Decision No. 7 of 2023.
Who it affects
Persons who must apply to the FTA for exemption, such as pension and social security funds and qualifying investment funds.
From when
15 September 2026.
What changes
The time to apply grows from 60 to 90 Business Days after the end of the Tax Period in which the conditions were met.
FTA Decision No. 7 of 2023 said
…shall apply for exemption within 60 business days from the end of the Tax Period in which the Person met the conditions for exemption.
FTA Decision No. 15 of 2026 says
…shall apply for exemption after the end of the Tax Period in which the Person met the conditions for exemption, but no later than ninety (90) Business Days [after] the end of that Tax Period.
The section sent for our demo entity, Meridian Industrial Group FZ-LLC, with Ministerial Decision No. 133 of 2026: who files for Pillar Two
Meridian’s 2024 fiscal year would not be subject to Ministerial Decision No. 133 of 2026 because the Decision applies only to fiscal years starting on or after 1 January 2025. [Ministerial Decision No. 133 of 2026: Article 3]
For future years, filing would depend on Meridian being a UAE Constituent Entity of an MNE Group whose consolidated revenue meets the EUR 750 million threshold, and not being an Investment Entity. [Ministerial Decision No. 133 of 2026: Article 2(1)(a); Cabinet Decision No. 142 of 2024: Article 1.1.1]
Meridian should assess the group threshold and may file itself or appoint a Designated Local Entity, meaning an entity authorised to file for other UAE entities. [Ministerial Decision No. 133 of 2026: Article 2(2)]
No filing deadline for future periods is stated in the cited Decision, while a qualifying return filed by the Ultimate Parent Entity or Designated Filing Entity may remove Meridian’s separate filing obligation. [Ministerial Decision No. 133 of 2026: Article 2(3)]
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