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Tax

13

VAT, corporate tax, customs and FTA decisions, including e-invoicing mandates.

What changed in UAE tax regulation — newest first, each sourced to the regulator. 12 in the last 30 days, 13 in 90.

Regulators on this beat: MondaqBSA Ahmad Bin HezeemFTA LegislationKhaleej TimesGulf NewsFederal Tax Authority

Action required Tax Mondaq

Pillar Two top-up tax registration opens on Emara portal

Recently, the UAE Federal Tax Authority has activated the Pillar Two registration functionality on the Emara Tax portal. Entities that are members of MNE groups meeting the Pillar Two revenue threshold (i.e., consolidated group revenue exceeding EUR 750 million in at least two of the four preceding fiscal years) are required to register and obtain a Pillar Two Top-up Tax Registration Number.

July 2026

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