INSIGHTS

Think You’re Compliant? Prove It. The FTA is moving into deeper, data-driven audits for 2025 and beyond. Wider use of digital and on-site inspections. Increased focus on transfer pricing and late financial disclosures. Mandatory record retention for 7 years minimum.Compliance is no longer a paper process — it’s a system

UAE’s Corporate Tax Law redefines tax rates and thresholds, giving clarity on what businesses will owe from 2023 onwards. Points of Alignment: 0% rate for taxable income up to AED 375,000. 9% standard rate on taxable income above AED 375,000. Separate rule for large multinational groups under global minimum tax

The UAE’s new excise tax model isn’t just about revenue — it aligns with broader national wellness and sustainability goals, making tax compliance a strategic business advantage. Tiered excise rates create a financial incentive for lower sugar content, supporting healthier consumer behavior. The model establishes clearer market differentiation: brands that

Composite Supply — New Clarity for 2025 The updated VATP040 provides long-awaited clarity on how to treat mixed and composite supplies under UAE VAT Law, especially for sectors like retail, telecom, and real estate. Defines “principal” vs. “ancillary” supplies with practical case examples. Clarifies that bundled services follow the VAT

Clean Your Books Before the FTA Does Businesses should now align contracts, pricing, and invoicing with the VATP040 interpretations before the next FTA audit cycle. Reassess all packages and combo offers for correct VAT treatment. Update ERP systems to automatically map principal and ancillary items. Train accounting staff on crypto

The law enhances compliance mechanisms, introduces penalties and increases audit powers — making systems and controls business-critical. Points of Alignment: Late registration, inaccurate returns or non-payment trigger penalties. Seven year retention rule for tax records confirmed. FTA empowered for digital audits and data matching across entities. Automated non-compliance detection now

The updated law widens the scope of UAE Corporate Tax to include more entities and income streams, aligning the base with international norms. Points of Alignment: Resident and non-resident companies with UAE‐sourced income are subject to tax. Free zone persons remain eligible, but only if they meet specific conditions. Non-resident

Crypto Assets — VAT Finally Speaks For the first time, VATP040 gives concrete treatment for crypto asset transactions — a major update for fintech and payment platforms. Defines “virtual asset” and its use in taxable supplies. Clarifies that exchanging crypto for fiat may be exempt, but crypto-for-goods/services is taxable. Outlines

The UAE’s Federal Tax Authority has issued the December 2025 VAT Administrative Exceptions Guide, refining how and when businesses may apply for administrative flexibility under the VAT Law and its Executive Regulation. This update clarifies processes, introduces stricter evidence rules, and aligns exception applications with recent Tax Procedures reforms.  What Changed

On 12 December 2025, the UAE Federal Tax Authority (FTA) issued Decisions No. 10 and 11 of 2025, introducing updated rules for excise tax compliance. These decisions aim to provide clarity on the taxation of sugar-sweetened products and the process for claiming deductions on excise tax paid, effective from 1

Join our Newsletter!

Receive updates on the latest News, Events, Webinar and more.

WhatsApp/Call

+971 52 740 1169

Email Us

contact@acme-group.me

Website

acme-group.me

Our Services

Explore More