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Regulatory updates

Every UAE regulatory change, as it happens.

New rules, circulars, consultations and notices from UAE regulators, each summarised with who is affected and what to do. Collected by Arakan Lexara from the regulators' own websites.

Arakan Lexara Weekly

The week's changes, what they mean and the deadlines ahead. Every Monday, free.

Federal Tax Authority2 Sept 2026Press ReleaseHigh impact
Federal Tax Authority Calls on All Persons Subject to Corporate Tax to File Their Tax Returns and Pay the Corporate Tax Due Within the Specified Timeframes to Avoid Late-Payment Penalties
FTA reminds taxable persons with a 31 December 2025 financial year-end that Corporate Tax returns and payment are due by 30 September 2026, including simplified returns for Small Business Relief claimants, and flags record-keeping obligations and late-payment penalty risk.
Federal Tax Authority26 Aug 2026Cabinet DecisionMedium impact
Cabinet Decision No. 137 of 2026 on Excise Pricing for Tobacco Products and Electronic Smoking Device Liquids
Updates the excise price/valuation basis used to calculate Excise Tax on tobacco products and liquids used in electronic smoking devices. Issued 24 July 2026; published 26 August 2026.
Federal Tax Authority26 Aug 2026Public ClarificationMedium impact

Updates are found automatically on regulators' websites and summarised by AI. Check the official source before relying on any item.

Past weekly briefings

VATP045 – Concerned Goods: Tax Invoices and Input Tax Recovery

Clarifies tax invoice and input-tax-recovery requirements for imports of 'Concerned Goods' under the reverse charge mechanism, including new due-diligence expectations before recovering input tax where a supply chain may be linked to tax evasion.

Federal Tax Authority20 Aug 2026FTA DecisionMedium impact

FTA Decision No. 13 of 2026 on Verification Measures and Procedures for Taxable Persons

Sets out verification measures and procedures the FTA may apply to Taxable Persons, relevant to audit and compliance-review activity. Issued 22 July 2026; published 20 August 2026.

Federal Tax Authority20 Aug 2026FTA DecisionMedium impact

FTA Decision No. 4 of 2026 on Rules and Requirements for Maintaining Information in Accounting Records and Commercial Books

Prescribes the minimum information taxable persons must retain in accounting records and commercial books to satisfy Tax Procedures Law record-keeping obligations, relevant to audit-readiness. Issued 2 June 2026; published 20 August 2026.

Federal Tax Authority20 Aug 2026FTA DecisionLow impact

FTA Decision No. 7 of 2026 on Procedures for Disposal of Seized and Abandoned Goods

Sets out the procedures the FTA will follow when disposing of goods seized or abandoned in connection with tax/customs enforcement action. Issued 11 June 2026; published 20 August 2026.

DIFC Registrar of Companies15 Aug 2026Regulations AmendmentHigh impact

DIFC Enacts Amended Data Protection Regulations (AI and Autonomous Systems)

Following the June-July 2026 consultation, DIFC enacted amendments to the Data Protection Regulations strengthening AI-system safeguards under Regulation 10 and adding Regulation 11 (Commissioner power to recognize AI accreditation/certification schemes). LOW CONFIDENCE ON DATE: the exact enactment date could not be independently confirmed via direct DIFC source fetch in this research pass (WebFetch access to difc.com was blocked/rate-limited); the date shown is a best estimate based on the 30-day consultation closing 18 July 2026 plus typical DIFC enactment lag seen in other 2026 items. Compliance teams should verify the precise in-force date against DIFC's Legal Database or the cited DIFC news page directly.

Central Bank of the UAE14 Aug 2026New Regulation/StandardMedium impact

Regulation Regarding Takaful Insurance

A refreshed regulation governing Takaful (Shari'ah-compliant) insurance operations in the UAE, issued under Federal Decree-Law No. 6/2025, alongside related draft Shari'ah standards on Takaful's operational model, Wakala agency arrangements, and Takaful fund controls. Per the regulation's own Article 31, it takes effect one month after Official Gazette publication, which CBUAE's Rulebook shows as 14 September 2026 — publication date given here (14 August 2026) is a best-sourced estimate derived from that one-month rule and was not independently confirmed via a dated announcement.

Financial Services Regulatory Authority — ADGM14 Aug 2026Press ReleaseLow impact

FSRA Signs Memorandum of Understanding with GCGRA to Strengthen Regulatory Cooperation

The FSRA signed a Memorandum of Understanding with the General Commercial Gaming Regulatory Authority (GCGRA) to strengthen cross-border regulatory cooperation and information-sharing. This is a cooperation arrangement rather than a rule change and has no direct compliance obligations for regulated firms.

Financial Services Regulatory Authority — ADGM11 Aug 2026News AnnouncementLow impact

Coinbase Establishes Tokenization Hub in Abu Dhabi with FSRA Financial Services Permission

Coinbase was granted a Financial Services Permission by the FSRA to establish a tokenization hub in ADGM, signalling continued regulatory acceptance of digital-asset tokenization activity under the existing FSRA licensing framework. No new rules were introduced; this is a licensing/market development of interest to digital asset firms.

ADGM Registration Authority10 Aug 2026Enforcement NoticeMedium impact

ADGM Issues Alert Concerning Misleading Claims by Vibrafund FZLLC

The Registration Authority and FSRA jointly issued a public alert stating that Vibrafund FZLLC is not incorporated, registered or licensed in ADGM and has falsely claimed ADGM registration/licensing status for digital-asset trading activity. This sets a policy-relevant precedent on enforcement against misrepresentation of ADGM status and underscores the importance of verifying counterparties via the ADGM Public Register.

Dubai Financial Services Authority10 Aug 2026Press ReleaseLow impact

HKMA and DFSA to co-host third Climate Finance Conference to drive transition in a changing world

DFSA announced it will co-host the third Climate Finance Conference with the Hong Kong Monetary Authority, continuing joint sustainable-finance engagement between the two regulators. Purely informational, no direct compliance obligation.

Federal Tax Authority4 Aug 2026FTA DecisionMedium impact

FTA Decision No. 12 of 2026 on Registration and Deregistration Timelines (Corporate Tax)

Updates the prescribed timelines within which Taxable Persons must register and, where applicable, deregister for Corporate Tax, refining the framework first set out in Public Clarification CTP001. Issued 16 July 2026; published 4 August 2026.

Ministry of Economy — AML/CFT & Commercial Supervision4 Aug 2026Press ReleaseLow impact

Ministry of Economy and Tourism Organizes a Workshop to Enhance Electronic Connectivity Between National Economic Registry 'Growth' and Licensing Authorities

MOET convened licensing authorities (economic development departments and free zones) to improve electronic data connectivity with the National Economic Registry ('Growth'), the federal system underpinning trade-license issuance and company data-sharing across emirates. Relevant to regulated businesses' license renewal and registry-data accuracy obligations, though no new binding rule was announced in this release.

Federal Tax Authority3 Aug 2026News AnnouncementMedium impact

FTA Confirms Taxable Persons Eligible for the Small Business Relief Must Submit Simplified Corporate Tax Returns Within Prescribed Legal Deadline

FTA reminds Small Business Relief-eligible taxable persons (resident entities with revenue not exceeding AED 3 million) that they are still required to file a simplified Corporate Tax return by the legal deadline (30 September 2026 for FY2025 year-ends) and maintain records, even though no tax is due, to avoid late-filing penalties.

ADGM Registration Authority31 Jul 2026Press ReleaseLow impact

Registration Authority Activates Broker Classification Framework for Real Estate Brokers

The Registration Authority activated a Broker Classification Framework rating real estate brokers on transaction volume, professional development and customer satisfaction, intended to raise professionalism and transparency in ADGM's real estate market. Real estate brokerage firms operating in ADGM should engage with the RA's classification process.

Ministry of Economy — AML/CFT & Commercial Supervision29 Jul 2026Press ReleaseLow impact

Economic Integration Committee Reviews Measures to Strengthen Corporate Governance and UAE's Anti-Money Laundering Legislative Framework

The Economic Integration Committee, chaired by Minister Abdulla bin Touq Al Marri, reviewed ongoing strengthening of the UAE's AML/CFT legislative framework and corporate-governance initiatives, including an 'AI-powered regulatory ecosystem' for economic legislation and finance-lease regulation for non-Central-Bank-regulated entities. Signals continued regulatory tightening ahead but this specific announcement introduced no new binding instrument.

Financial Services Regulatory Authority — ADGM27 Jul 2026Consultation PaperHigh impactConsultation open

Proposed Regulatory Framework for Transfer Schemes

The FSRA proposed a new Chapter 8A of the General Rulebook (GEN) establishing a proportionate framework for transfer schemes (transfers of business within ADGM), retaining mandatory court approval for insurance-business transfers while introducing lighter-touch requirements for other business transfers. Firms considering a portfolio or business transfer should review the proposed regime before the consultation closes.

DIFC Registrar of Companies24 Jul 2026Regulations AmendmentHigh impact

DIFC Enacts Amendments to the Prescribed Company Regulations

Following the April-June 2026 consultation (Consultation Paper No. 1 of 2026), DIFC enacted amendments broadening access to the Prescribed Company regime and mandating Corporate Service Provider appointment for most Prescribed Companies. Existing Prescribed Companies without a CSP have a transition window to appoint one or confirm Exempt PC status. This enactment was announced by DIFC in a release jointly covering Real Property Law amendments; the precise DIFC press-release date is a best estimate (24 July 2026) drawn from secondary legal commentary, as the DIFC source page itself could not be directly fetched in this research pass.

Virtual Assets Regulatory Authority24 Jul 2026Enforcement NoticeMedium impact

VARA Notice of Fines - Shelbit General Trading L.L.C

VARA imposed a fine on Shelbit General Trading L.L.C. for providing unlicensed virtual-asset services in Dubai.

DIFC Registrar of Companies24 Jul 2026Law AmendmentHigh impact

DIFC Enacts Amendments to the Real Property Law and Regulations

DIFC enacted the amendments to the Real Property Law and Regulations proposed in Consultation Paper No. 3 of 2025, introducing decennial liability for construction defects, extended lease-registration and freehold transfer-fee deadlines, and new unregistered-lease penalties. This was announced jointly with the Prescribed Company Regulations enactment; the exact DIFC press-release date is a best estimate (24 July 2026) based on secondary legal commentary, as the DIFC source page could not be directly fetched in this research pass — verify against DIFC's own Legal Database before relying on this date.

ADGM Registration Authority23 Jul 2026Regulations AmendmentMedium impact

Commercial Permits Framework — New Sales and Promotions Guidance and Regulations

The Registration Authority finalised updates to the Commercial Permits framework (following Consultation Paper No. 11 of 2025), introducing streamlined rules and new guidance covering temporary discounts, clearance sales, prize campaigns, product launches and promotional stands, aimed at improving regulatory clarity and consumer protection.

Financial Services Regulatory Authority — ADGM23 Jul 2026News AnnouncementMedium impact

Tether's XAU₮ Recognised as Accepted Spot Commodity in ADGM

The FSRA recognised Tether's gold-backed token XAU₮ as an accepted spot commodity within ADGM's regulatory framework, a notable precedent for how commodity-backed digital tokens are treated under the Market Rulebook. Firms trading or custodying commodity-backed tokens should note this classification precedent.

Federal Tax Authority22 Jul 2026Ministerial DecisionMedium impact

Ministerial Decision No. 64 of 2025 (as Amended) on Eligibility and Accreditation of E-Invoicing Service Providers

Republishes/amends the Accredited Service Provider eligibility, accreditation, ongoing evaluation and termination framework for the e-invoicing system, including two-year renewable accreditation periods. Amendment issued 29 April 2026; published 22 July 2026.

Federal Tax Authority22 Jul 2026Guide UpdateMedium impact

FTA Directives on Tax Transactions Nos. 1 to 5 of 2026

Five technical directives clarifying the VAT treatment of specific transaction types: judicial expert services, VAT group adjustments, digital currency conversion, life insurance fees, and deemed supply valuations. Issued between 10 and 22 July 2026.

Dubai Financial Services Authority15 Jul 2026Enforcement NoticeMedium impact

DFSA Awarded Legal Costs in Al Ramz Tribunal Proceedings

The Financial Markets Tribunal upheld DFSA's original USD 25,000 fine against Al Ramz Capital LLC and, in a first for DFSA, awarded the DFSA approximately USD 143,000 in legal costs after finding the firm acted unreasonably in prolonging its challenge — a precedent that firms unreasonably contesting DFSA decisions before the FMT may now face cost awards against them.

Federal Tax Authority14 Jul 2026FTA DecisionMedium impact

FTA Decision No. 6 of 2026 on Additional Procedures for Qualifying Free Zone Person Compliance

Sets additional procedural requirements Qualifying Free Zone Persons must follow to demonstrate and maintain compliance with the 0% Corporate Tax rate conditions. Issued 2 June 2026; published 14 July 2026.

Federal Tax Authority9 Jul 2026FTA DecisionLow impact

FTA Decision No. 2 of 2018 (as Amended) on the Tax Refunds for Tourists Scheme

Updates the rules governing the Tax Refunds for Tourists Scheme (the digital tourist VAT refund system), which the FTA separately reported had grown to over 19,300 connected retail outlets by August 2026. Amendment issued 1 July 2026; published 9 July 2026.

Dubai Financial Services Authority9 Jul 2026Consultation PaperMedium impactConsultation open

Consultation Paper No 174 – Miscellaneous Changes

CP174 proposes miscellaneous rulebook changes including revised Investment Token and Crypto Token definitions, elimination of Credit Rating Agency fee/charge disclosure requirements, and streamlined reporting requirements.

Dubai Financial Services Authority9 Jul 2026GuidanceMedium impact

9th Audit Monitoring Report – Setting the Standard in Audit Quality within DIFC

DFSA's ninth audit monitoring report (covering Jan 2024-Dec 2025, 26 audit firms, 93 engagement files) found improved audit quality overall; flagged five priority areas (opinion rationale, investment valuation, related-party assessment, revenue recognition testing, continuous risk evaluation) and signalled upcoming inspection focus on QMS, AI use in audits, and governance/culture. Relevant to DIFC-registered auditors and the firms they audit.