Found an error in a UAE VAT return? When a voluntary disclosure is mandatory, the 20-business-day rule, how penalties work under Cabinet Decision No. 129 of 2025 from 14 April 2026, and how to file correctly.
A UAE free zone licence does not guarantee a 0% corporate tax rate. Qualifying Free Zone Person status depends on substance, qualifying income, the de minimis test, audited accounts and transfer pricing — and the 2025 rules changed what qualifies.
UAE e-invoicing starts 1 January 2027 for businesses with revenue of AED 50 million or more, and the deadline to appoint an Accredited Service Provider is 30 October 2026. Here is the full timeline, scope, penalties and a practical readiness plan.
