
UAE Announces Major VAT Law Amendments Effective January 2026
Key Highlights Businesses no longer need to issue self-invoices for reverse charge transactions starting January 1, 2026, reducing administrative paperwork while maintaining documentation requirements. Taxpayers have only five years to claim excess VAT refunds after reconciliation, with a special December 31, 2026, deadline for historical claims from 2018-2020 tax periods. The Federal Tax Authority gains power to deny input tax deductions on supplies linked to tax evasion arrangements, requiring businesses to implement robust supplier verification processes. Federal Decree-Law No. 16










