Insights

Practical guidance on UAE tax and compliance

Clear explanations of the rules that affect your business, written by our team. General information only: for advice on your situation, talk to us.

E-invoicing
1 October 20263 min read
UAE e-invoicing: what businesses need to do before the 2027 deadlines
The UAE is moving to mandatory e-invoicing, with large businesses going live from January 2027. What is changing, who is affected and how to prepare.
Corporate Tax
15 September 20263 min read
Pillar Two in the UAE: who the 15% Domestic Minimum Top-up Tax applies to
Large multinational groups in the UAE may owe top-up tax to reach a 15% effective rate. Who is in scope, how it works and the filing deadlines.
Audit
11 August 20262 min read
Preparing for your annual audit: a practical checklist
Most audit delays come from records that are not ready. A practical checklist for UAE businesses to work through before the auditors arrive.
Corporate Tax
14 July 20262 min read
Qualifying Free Zone Person: the conditions behind the 0% Corporate Tax rate
Free zone companies pay 0% Corporate Tax on qualifying income only if every condition is met. What they are, and what happens if one is missed.
Business Setup
9 June 20262 min read
Mainland or free zone? Five questions to answer before you choose
Mainland or free zone shapes where you can trade, how many visas you get and how you are taxed. Five questions that make the choice clearer.
Accounting
12 May 20262 min read
How long must UAE businesses keep their records?
VAT, Corporate Tax, company law and AML rules each set their own record-keeping periods. A practical summary of what to keep and for how long.
Corporate Tax
14 April 20261 min read
Small Business Relief ends after 2026: what small businesses should plan for
Small Business Relief is available for tax periods ending on or before 31 December 2026. What happens after that, and how small businesses can prepare now.
VAT
10 March 20262 min read
Found a mistake in a past VAT return? How voluntary disclosure works
When a past VAT return is wrong, the fix depends on the size of the error. How UAE voluntary disclosures work, and why acting early matters.
Excise Tax
10 February 20262 min read
Excise tax on sweetened drinks now depends on sugar content
Since 1 January 2026, UAE excise tax on sweetened drinks is charged per litre according to sugar content. The new rates, who is affected and what to do.