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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.

Virtual Assets Regulatory Authority5 Mar 2026Enforcement NoticeMedium impact
VARA Investor and Marketplace Alert - MEXC Estonia OU and MEXC Global LTD (commercially advertising as MEXC)
VARA warned the public that MEXC-branded entities are not licensed to offer virtual-asset services in Dubai; this alert preceded a formal fine against MX Global LTD in June 2026.
Virtual Assets Regulatory Authority4 Mar 2026Administrative NoticeHigh impact
Implementation of the UAE Anti-Money Laundering, Counter-Terrorism Financing and Proliferation Financing Requirements Applicable to VASPs
VARA circulated implementation instructions translating the UAE's federal AML/CTF/PF legal requirements into specific obligations for licensed VASPs, consolidating earlier sanctions and risk-assessment guidance into a single implementation circular.
Federal Tax Authority3 Mar 2026Guide UpdateHigh impact

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

Past weekly briefings

Ministry of Finance Issues Detailed Electronic Invoicing Implementation Guidelines

MOF publishes further implementation guidance confirming the Tax Identification Number as the e-invoicing participant identifier, a 24-month grace period from 1 January 2027 for VAT-grouped intercompany transactions, six defined electronic invoice categories, and line-level VAT/tax-category-code requirements across eight specific transaction scenarios (e.g. free zone dealings, deemed supplies, margin scheme, e-commerce).

Dubai Financial Services Authority1 Mar 2026Regulatory NoticeHigh impact

Dear SEO Letter: Regional Uncertainties

DFSA set out supervisory expectations regarding heightened Middle East regional uncertainty, directing firms to assess business continuity arrangements and manage elevated liquidity, credit, market, operational and cyber risk.

Dubai Financial Services Authority26 Feb 2026Rule AmendmentHigh impact

Notice of Amendments to Legislation: February 2026 (AML/GLO – Federal AML Alignment)

DFSA amended the AML and GLO modules to align with Federal Decree-Law No. 10 of 2025, introducing updated proliferation-financing terminology and expanded customer due diligence and beneficial ownership requirements for natural persons and body corporates.

Virtual Assets Regulatory Authority24 Feb 2026Administrative NoticeHigh impact

Implementation of the UAE Virtual Assets Travel Rule Requirements

VARA circulated implementation requirements for the UAE Virtual Assets 'Travel Rule', directing VASPs to collect and transmit originator/beneficiary information on virtual-asset transfers in line with FATF Recommendation 16, superseding prior travel-rule provisions in the rulebook (previously versioned 19 May 2025).

Federal Tax Authority23 Feb 2026Guide UpdateHigh impact

FTA Technical Guidance on Mandatory Electronic Invoicing Data Fields (Data Dictionary)

FTA publishes a detailed technical data dictionary specifying the 51 mandatory fields for electronic tax invoices and the adapted field set for commercial e-invoices, adopting the Peppol PINT AE (UAE) specification, TIN-based seller identifiers, and XML structure requirements ahead of the July 2026 voluntary pilot.

Virtual Assets Regulatory Authority19 Feb 2026Administrative NoticeLow impact

VARA Consumer and Marketplace Alert - Update on the Real Estate Tokenisation Pilot

VARA published an update on its Real Estate Tokenisation pilot programme, clarifying the pilot's regulatory status and permitted participants following earlier 2025 alerts about misrepresentation of tokenised real-estate products by unauthorised parties.

Central Bank of the UAE19 Feb 2026New Regulation/StandardMedium impact

Telemarketing Regulation

CBUAE's first dedicated telemarketing rulebook for banks, insurers, reinsurers and other licensed financial institutions, requiring board approval before telemarketing, at least 15 hours of telemarketer training, prior express consent capturing customer channel/language/product preferences, Do-Not-Call Registry (DNCR) compliance, call-timing limits (9am-6pm, max once daily/twice weekly per customer), mandatory call-opening disclosures, five-year record retention and annual reporting to CBUAE. Institutions were given a 90-day implementation window from the effective date.

Central Bank of the UAE17 Feb 2026New Regulation/StandardHigh impact

Small to Medium Sized Enterprises (SME) - Customer Protection Regulation

This regulation replaces the 2021 SME Market Conduct Regulation and introduces a Key Facts Statement requirement, bilingual plain-language disclosure, a 3-business-day account-opening timeline for low-risk SMEs, affordability assessments, enhanced complaint handling with access to the Sanadak ombudsman, and Board-level accountability for SME customer protection. Banks and finance companies have roughly a six-month runway from publication to the 13 September 2026 effective date.

Dubai Financial Services Authority12 Feb 2026GuidanceMedium impact

Crypto Token FAQs

DFSA published FAQ guidance clarifying application of the revised crypto token rules, covering authorisation requirements, firm-led suitability assessments, fiat crypto tokens, and funds investing in crypto tokens. Complements a 12 February 2026 webinar for Finance Officers.

DIFC Registrar of Companies9 Feb 2026Regulations AmendmentMedium impact

Variable Capital Company Regulations 2026

DIFC enacted new Variable Capital Company (VCC) Regulations, establishing the UAE's first open-ended umbrella fund vehicle with legally segregated sub-funds/portfolios, following a 2025 public consultation (initial draft consulted on 2 July - 24 July 2025). Fund managers and family offices can now use the VCC structure for open-ended investment vehicles, subject to new registration, governance and asset-segregation requirements.

Dubai Financial Services Authority6 Feb 2026Enforcement NoticeHigh impact

Decision Notice – Ark Capital Management (Dubai) Limited

DFSA imposed a financial penalty of USD 504,000 on Ark Capital Management (Dubai) Limited for deficiencies in market-abuse detection systems and failure to notify the DFSA of changes in control — a notable market-conduct enforcement precedent.

Dubai Financial Services Authority2 Feb 2026Enforcement NoticeHigh impact

Decision Notice – Ed Broking (MENA) Limited

DFSA imposed a financial penalty of USD 455,176 on Ed Broking (MENA) Limited for misleading conduct and document falsification, an important conduct/integrity precedent for insurance and reinsurance intermediaries. DFSA's own enforcement index categorises this notice under 'January 2026'; date shown uses the more precise secondary source.

Central Bank of the UAE1 Feb 2026New Regulation/StandardHigh impact

Operational Risk Management Regulation

A new regulation issued under Federal Decree-Law No. 6/2025 requiring all licensed financial institutions to establish formal operational risk management frameworks, including risk identification, controls, and reporting to the Board. Publication date is a best-sourced estimate: CBUAE's Rulebook confirms the circular number (C 1/2026) and an effective date of 14 September 2026, but the exact issuance/gazette-publication date was not independently located; based on the sequence of related 2026 circular numbers (C2 published mid-Feb, C3 published 19 Feb, C5 published 13 Mar), C1 was likely issued in late January/early February 2026.

Federal Tax Authority29 Jan 2026FTA DecisionLow impact

FTA Decision on Standards, Controls and Procedures for Excise Goods Shortages

Sets standards and procedures the FTA applies when assessing shortages of excise goods (e.g. inventory/stocktake discrepancies) at designated excise zones and warehouses. FTA's own legislation listing labels this 'No. 6 of 2025' despite a January 2026 issue date; exact number/year could not be independently reconciled within this research session — flagged for verification.

ADGM Registration Authority23 Jan 2026Consultation PaperMedium impact

Proposed Guidance on Crypto Mining Activities

The Registration Authority sought views on a proposed regulatory/guidance approach to crypto mining activities conducted within ADGM, addressing licensing scope, energy/operational considerations and oversight. Entities considering crypto mining operations in ADGM should monitor for finalised guidance.

Virtual Assets Regulatory Authority22 Jan 2026Administrative NoticeMedium impact

Enhanced Measures for High-Risk Jurisdictions - Updated FATF Lists (October 2025)

VARA notified VASPs of the FATF's October 2025 updates to its high-risk and increased-monitoring jurisdiction lists, requiring enhanced due diligence for exposures to newly listed jurisdictions.

Dubai Financial Services Authority19 Jan 2026CircularMedium impact

2026 Suitability Thematic Review – Questionnaire Launch

DFSA opened its 2026 Suitability thematic review questionnaire via the ePortal (flagged in advance in the 28 Nov 2025 Dear SEO letter), requiring firms to respond by 9 February 2026. Date sourced from secondary reporting.

Federal Tax Authority12 Jan 2026Cabinet DecisionMedium impact

Cabinet Decision No. 1 of 2026 on Corporate Tax Exemption for Qualifying Sports Entities and Related Organizations

Establishes a Corporate Tax exemption framework, applied retrospectively to the 1 June 2023 Corporate Tax commencement date, for International Sports Entities, their Sports Entity subsidiaries, and Ancillary Entities, subject to registration, a 60-business-day application window, and annual eligibility declarations in place of tax returns.

Dubai Financial Services Authority9 Jan 2026GuidanceMedium impact

Thematic Review Findings – Conflicts of Interest

Thematic review found over 90% of firms had conflicts-of-interest policies, but many had gaps in risk assessment coverage, governance and over-reliance on employee self-disclosure. DFSA held an outreach session on 4 February 2026 to share findings. Date sourced from secondary reporting.

Virtual Assets Regulatory Authority8 Jan 2026GuidanceMedium impact

Onboarding and Classification of Qualified Investors

VARA issued guidance (v3) on how VASPs must onboard and classify 'Qualified Investors', clarifying eligibility criteria and documentation standards that determine which clients may access higher-risk products such as derivatives.

Federal Tax Authority8 Jan 2026Cabinet DecisionMedium impact

Cabinet Decision No. 55 of 2025 Exempting Certain Persons from Corporate Tax

Sets out categories of persons/entities exempt from UAE Corporate Tax and the conditions attaching to that exemption. Issued 2 May 2025; published on FTA's Official Gazette listing 8 January 2026 — flagged for date uncertainty (underlying rule likely applicable from an earlier date).

Ministry of Economy — AML/CFT & Commercial Supervision6 Jan 2026Press ReleaseMedium impact

Ministry of Economy and Tourism Reviews New Amendments to the Commercial Companies Law and Their Pivotal Role in Enhancing Competitiveness of the UAE's Business Environment

Minister Abdulla bin Touq Al Marri led a media briefing detailing the 15 articles amended by Federal Decree-Law No. 20 of 2025 (MOE-2025-003), including multi-class shares, cross-emirate/free-zone company transfer without liquidation, and the reduced one-year lock-up for private JSC shares. An informational briefing rather than a new legal instrument, but signals MOET's implementation priorities for the 2025 CCL reform.

Federal Tax Authority30 Dec 2025Press ReleaseLow impact

Implementation of Amendments to Certain Provisions of the Federal Tax Authority's Service Fees Effective from 1 January 2026

Introduces new FTA service fees for Unilateral Advance Pricing Agreement applications/renewals, and cancels the fee for paper tax registration certificates in favour of free QR-coded electronic certificates for all registrants.

Federal Tax Authority29 Dec 2025Cabinet DecisionMedium impact

Cabinet Decision No. 198 of 2025 Amending the Executive Regulation of the Excise Tax Law

Updates Excise Tax registration protocols (including FTA authority to unilaterally register non-compliant persons), extends the window for claiming excise deductions to the subsequent tax period, aligns refund timelines with the Tax Procedures Law, and broadens refund eligibility for non-taxable persons. Date shown is the decision's issue date; the exact Official Gazette publish date was not independently confirmed — flagged.

Ministry of Economy — AML/CFT & Commercial Supervision25 Dec 2025CircularMedium impact

Circular No. (8) of 2025 on Updating the Lists of High-Risk Countries, Countries Subject to Increased Monitoring, and Related Measures

Routine but mandatory update to the FATF high-risk and increased-monitoring jurisdiction lists that DNFBPs (real estate, precious metals, accountants/auditors, corporate service providers) must apply in customer due diligence and enhanced due diligence screening.

Federal Tax Authority25 Dec 2025FTA DecisionMedium impact

FTA Decision No. 10 of 2025 on the Mechanism for Calculating Sugar and Sweetener Percentages

Provides the technical calculation methodology (including for concentrates and powders) that businesses must use to determine sugar/sweetener content per 100ml for the new tiered sweetened-drinks excise tax rates under Cabinet Decision No. 197 of 2025. Issued 12 December 2025; published 25 December 2025.

Federal Tax Authority25 Dec 2025FTA DecisionLow impact

FTA Decision No. 11 of 2025 on Additional Cases for Excise Tax Deduction

Expands the circumstances in which excise tax already paid may be deducted/recovered, and sets related controls, supporting the transition to the new sweetened-drinks tax structure. Issued 12 December 2025; published 25 December 2025.

Federal Tax Authority23 Dec 2025Cabinet DecisionMedium impact

Federal Decree-Law No. 28 of 2025 Amending the Corporate Tax Law (Tax Credits and Incentives)

Amends the Corporate Tax Law to create a legislative framework allowing certain tax credits/incentives (e.g. the subsequently-introduced R&D tax credit — see FTA-2026-006) to be refundable rather than only offsettable against tax liability; further scope and eligibility to be defined via Cabinet Decisions/executive regulations. Publication date is a best-sourced estimate based on secondary reporting; the exact Official Gazette issue/publish date could not be independently confirmed within this research session — flagged.