https://shastraconsulting.com/blog/ Practical guidance on UAE VAT, Corporate Tax, excise tax, e-invoicing, accounting, audit and AML compliance. en Thu, 01 Oct 2026 00:00:00 GMT https://shastraconsulting.com/blog/uae-e-invoicing-2027/ https://shastraconsulting.com/blog/uae-e-invoicing-2027/ 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. Thu, 01 Oct 2026 00:00:00 GMT E-invoicing VAT https://shastraconsulting.com/blog/uae-pillar-two-dmtt/ https://shastraconsulting.com/blog/uae-pillar-two-dmtt/ 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. Tue, 15 Sep 2026 00:00:00 GMT Corporate Tax Pillar Two https://shastraconsulting.com/blog/audit-preparation-checklist/ https://shastraconsulting.com/blog/audit-preparation-checklist/ Most audit delays come from records that are not ready. A practical checklist for UAE businesses to work through before the auditors arrive. Tue, 11 Aug 2026 00:00:00 GMT Audit Accounting https://shastraconsulting.com/blog/qualifying-free-zone-person/ https://shastraconsulting.com/blog/qualifying-free-zone-person/ 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. Tue, 14 Jul 2026 00:00:00 GMT Corporate Tax Free Zones https://shastraconsulting.com/blog/mainland-or-free-zone/ https://shastraconsulting.com/blog/mainland-or-free-zone/ 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. Tue, 09 Jun 2026 00:00:00 GMT Business Setup https://shastraconsulting.com/blog/record-keeping-uae/ https://shastraconsulting.com/blog/record-keeping-uae/ 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. Tue, 12 May 2026 00:00:00 GMT Accounting Corporate Tax https://shastraconsulting.com/blog/small-business-relief-ending/ https://shastraconsulting.com/blog/small-business-relief-ending/ 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. Tue, 14 Apr 2026 00:00:00 GMT Corporate Tax https://shastraconsulting.com/blog/vat-voluntary-disclosure/ https://shastraconsulting.com/blog/vat-voluntary-disclosure/ 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. Tue, 10 Mar 2026 00:00:00 GMT VAT https://shastraconsulting.com/blog/excise-sugar-tax-2026/ https://shastraconsulting.com/blog/excise-sugar-tax-2026/ 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. Tue, 10 Feb 2026 00:00:00 GMT Excise Tax https://shastraconsulting.com/blog/uae-vat-amendments-2026/ https://shastraconsulting.com/blog/uae-vat-amendments-2026/ Amendments to the UAE VAT Law took effect on 1 January 2026. The three changes to act on, including a refund deadline that ends this year. Mon, 12 Jan 2026 00:00:00 GMT VAT https://shastraconsulting.com/blog/aml-risk-assessment/ https://shastraconsulting.com/blog/aml-risk-assessment/ Supervisors expect every UAE business with AML duties to have a documented risk assessment. What it should cover and how often to update it. Tue, 17 Jun 2025 00:00:00 GMT AML https://shastraconsulting.com/blog/first-corporate-tax-returns/ https://shastraconsulting.com/blog/first-corporate-tax-returns/ The first UAE Corporate Tax returns are now due. Deadlines, what the return asks for, and the points that most often need attention before you file. Tue, 11 Feb 2025 00:00:00 GMT Corporate Tax https://shastraconsulting.com/blog/esr-withdrawn/ https://shastraconsulting.com/blog/esr-withdrawn/ The UAE has stopped applying Economic Substance Regulations to financial years ending after 31 December 2022. What changes, and what still needs attention. Tue, 22 Oct 2024 00:00:00 GMT Economic Substance https://shastraconsulting.com/blog/audited-financial-statements-corporate-tax/ https://shastraconsulting.com/blog/audited-financial-statements-corporate-tax/ Some UAE taxpayers must keep audited financial statements under Ministerial Decision No. 82 of 2023. Who is caught, and how to plan the audit. Tue, 09 Jul 2024 00:00:00 GMT Audit Corporate Tax https://shastraconsulting.com/blog/corporate-tax-registration-deadlines/ https://shastraconsulting.com/blog/corporate-tax-registration-deadlines/ The FTA has set Corporate Tax registration deadlines by licence issue month, with an AED 10,000 penalty for registering late. How to find your deadline. Tue, 12 Mar 2024 00:00:00 GMT Corporate Tax https://shastraconsulting.com/blog/transfer-pricing-uae-intro/ https://shastraconsulting.com/blog/transfer-pricing-uae-intro/ UAE Corporate Tax brings transfer pricing rules for transactions with related parties and connected persons. What arm's length means and what to document. Tue, 14 Nov 2023 00:00:00 GMT Corporate Tax https://shastraconsulting.com/blog/goaml-registration-guide/ https://shastraconsulting.com/blog/goaml-registration-guide/ Many UAE businesses outside banking must register on goAML. Who needs to register, the reports involved and what AML supervisors expect. Tue, 12 Sep 2023 00:00:00 GMT AML https://shastraconsulting.com/blog/first-corporate-tax-period/ https://shastraconsulting.com/blog/first-corporate-tax-period/ UAE Corporate Tax applies to financial years starting on or after 1 June 2023. When your first tax period begins, and what to have in place from day one. Tue, 06 Jun 2023 00:00:00 GMT Corporate Tax https://shastraconsulting.com/blog/small-business-relief-explained/ https://shastraconsulting.com/blog/small-business-relief-explained/ UAE businesses with revenue of AED 3 million or less can elect Small Business Relief. How it works, who qualifies and what to watch. Tue, 18 Apr 2023 00:00:00 GMT Corporate Tax https://shastraconsulting.com/blog/corporate-tax-law-published/ https://shastraconsulting.com/blog/corporate-tax-law-published/ Federal Decree-Law No. 47 of 2022 sets out how UAE Corporate Tax will work. The key points on rates, exemptions, losses, groups and free zones. Tue, 13 Dec 2022 00:00:00 GMT Corporate Tax https://shastraconsulting.com/blog/uae-corporate-tax-announced/ https://shastraconsulting.com/blog/uae-corporate-tax-announced/ The UAE will introduce Corporate Tax for financial years starting on or after 1 June 2023. The headline rate, who is affected and what to do now. Tue, 08 Feb 2022 00:00:00 GMT Corporate Tax https://shastraconsulting.com/blog/payroll-wps-compliance/ https://shastraconsulting.com/blog/payroll-wps-compliance/ Paying salaries in the UAE means meeting Wage Protection System rules and getting gratuity right. A practical guide for employers. Tue, 23 Nov 2021 00:00:00 GMT Accounting https://shastraconsulting.com/blog/choosing-accounting-software/ https://shastraconsulting.com/blog/choosing-accounting-software/ Spreadsheets stop working as a business grows. What to look for in accounting software in the UAE, from VAT reporting to multi-currency and reporting. Tue, 17 Aug 2021 00:00:00 GMT Accounting https://shastraconsulting.com/blog/foreign-ownership-mainland-2021/ https://shastraconsulting.com/blog/foreign-ownership-mainland-2021/ Most mainland activities can now be fully foreign-owned. What the Commercial Companies Law changes mean for new and existing businesses. Tue, 09 Mar 2021 00:00:00 GMT Business Setup https://shastraconsulting.com/blog/ubo-register-uae/ https://shastraconsulting.com/blog/ubo-register-uae/ UAE companies must now record who ultimately owns and controls them and file it with their registrar. Who counts and what to file. Tue, 08 Sep 2020 00:00:00 GMT Business Setup AML https://shastraconsulting.com/blog/excise-sweetened-drinks-2020/ https://shastraconsulting.com/blog/excise-sweetened-drinks-2020/ From 1 January 2020, UAE excise tax extends to sweetened drinks and electronic smoking devices and liquids. What is changing and who is affected. Tue, 10 Dec 2019 00:00:00 GMT Excise Tax https://shastraconsulting.com/blog/economic-substance-regulations-2019/ https://shastraconsulting.com/blog/economic-substance-regulations-2019/ New Economic Substance Regulations require UAE companies in certain activities to show real presence here. Who is affected and what must be filed. Tue, 11 Jun 2019 00:00:00 GMT Economic Substance https://shastraconsulting.com/blog/one-year-of-vat-lessons/ https://shastraconsulting.com/blog/one-year-of-vat-lessons/ A year after VAT arrived in the UAE, the same issues keep appearing. Five lessons from the first year, and what to put right as the second begins. Tue, 22 Jan 2019 00:00:00 GMT VAT https://shastraconsulting.com/blog/input-tax-recovery-blocked/ https://shastraconsulting.com/blog/input-tax-recovery-blocked/ Input tax recovery is where UAE VAT saves businesses money and where many errors arise. What can be claimed, what is blocked and what evidence you need. Tue, 18 Sep 2018 00:00:00 GMT VAT https://shastraconsulting.com/blog/tax-invoice-requirements-uae/ https://shastraconsulting.com/blog/tax-invoice-requirements-uae/ A tax invoice that misses required details can cost your customer their input tax. What a UAE tax invoice must show, and when a simplified one will do. Tue, 15 May 2018 00:00:00 GMT VAT https://shastraconsulting.com/blog/first-vat-return-mistakes/ https://shastraconsulting.com/blog/first-vat-return-mistakes/ First UAE VAT returns are now falling due. The errors we see most often, from emirate-wise sales to the reverse charge, and how to avoid them. Tue, 06 Feb 2018 00:00:00 GMT VAT https://shastraconsulting.com/blog/vat-registration-before-2018/ https://shastraconsulting.com/blog/vat-registration-before-2018/ VAT registration is now open. How the AED 375,000 and AED 187,500 thresholds work, what the application needs and what to fix before January. Tue, 21 Nov 2017 00:00:00 GMT VAT https://shastraconsulting.com/blog/excise-tax-uae-2017/ https://shastraconsulting.com/blog/excise-tax-uae-2017/ From 1 October 2017, tobacco, energy drinks and carbonated drinks carry excise tax in the UAE. The rates, who must register and how the tax works. Tue, 03 Oct 2017 00:00:00 GMT Excise Tax https://shastraconsulting.com/blog/vat-coming-to-uae-2018/ https://shastraconsulting.com/blog/vat-coming-to-uae-2018/ The UAE will introduce VAT at 5% on 1 January 2018. What the new law covers, who must register, and how businesses should start preparing now. Tue, 29 Aug 2017 00:00:00 GMT VAT