Registered with the Federal Tax Authority
Registered Tax Agent in Dubai Agent registration no. 20043873 AL TAMAYUZ ACCOUNTING & BOOKKEEPING · Dubai

Previous experienceBusinesses subject to Value Added Tax

Tax Agency registration No. 30001887 — registered to act and correspond on your behalf before the FTA.

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Knowledge

UAE tax, explained by people who file it

Legislation, updates and practical guides on Corporate Tax, VAT and e-invoicing — every item labelled as an official source, a factual summary or a professional insight, so you always know what you are reading.

Official sources linked Factual summaries Professional insight, clearly labelled
Knowledge
Official sources first, then what they meanEvery page is labelled: official source, factual summary or professional insight
How we label content

Official source, factual summary, professional insight

Every page tells you which of the three it is — and links the law.

Illustrative sample
Legislation → FTA guidance → Factual summary → In practice → Your decision → Updated when law changesLegislationFTA guidanceFactual summaryIn practiceYour decisionUpdated when law changes
  1. Legislation
  2. FTA guidance
  3. Factual summary
  4. In practice
  5. Your decision
  6. Updated when law changes
Official sourceLinked to the law or the FTA page
Factual summaryWhat the text says, in plain words
Professional insightKept separate and labelled
Reviewed againWhenever MoF or the FTA publishes a change
The library

The instruments that govern your numbers

Real legislation under its official name, linked to its source and summarised in plain language. Filter the library by topic — the guides, FAQs and client stories follow below.

Official source linkedFactual summaryProfessional insightInstrument carries its own date
Featured · start here Official source linked

Small Business Relief — who qualifies, how to elect it, and what you give up

Ministerial Decision No. 73 of 2023 lets eligible UAE businesses elect to be treated as having no taxable income for a tax period. The conditions, the election and the trade-offs — summarised in plain language, with the official text one click away.

Published by UAE Ministry of Finance Reference Ministerial Decision No. 73 of 2023 Applies to Tax periods ending on or before 31 December 2029 (extended in 2026) Amended by Ministerial Decision No. 131 of 2026
In the order they arrived
Reading order
Sources: UAE Ministry of Finance (mof.gov.ae) and the Federal Tax Authority (tax.gov.ae). Summaries explain the instruments; they do not replace them.
Official source — mof.gov.ae
Corporate TaxFactual summary

Corporate Tax — the founding law

Federal Decree-Law No. 47 of 2022
Official source — mof.gov.ae

Who is a taxable person, how taxable income is computed, and the registration and filing obligations that follow.

Financial years from 1 June 2023See the update
VATFactual summary

VAT — the founding law

Federal Decree-Law No. 8 of 2017
Official source — tax.gov.ae

Registration thresholds, taxable supplies, tax invoices and the return obligations that flow from them.

Federal Decree-Law No. 8 of 2017Official text
Corporate TaxFactual summary

Who elects Small Business Relief

Ministerial Decision No. 73 of 2023
Official source — mof.gov.ae

The conditions for electing the relief, how the election works, and the trade-offs it carries for growing businesses.

Issued 2023 · amended 2026Read
Corporate TaxFactual summary

Corporate Tax registration timelines

FTA Decision No. 3 of 2024
Official source — tax.gov.ae

The windows within which taxable persons must apply to register for Corporate Tax, set by licence date and type of person.

Issued 2024See the update
E-InvoicingFactual summary

The UAE E-Invoicing Programme

Ministry of Finance programme · phased rollout
Official source — mof.gov.ae

The move to structured electronic invoicing: what the programme is, how the framework is taking shape, and what to watch.

Ministerial Decision No. 244 of 2025, as amendedSee the update
ProceduresFactual summary

The rules behind every federal tax

Federal Decree-Law No. 28 of 2022
Official source — tax.gov.ae

Registration, record-keeping, audits, assessments, voluntary disclosures and the penalty regime that sits behind VAT and Corporate Tax.

Applies across federal taxesOfficial text
Latest updates

Latest UAE tax updates

Four instruments in the order they arrived — each under its official name, each with what it means for your business.

Official sources firstDates and references on this page are as published by the Ministry of Finance and the Federal Tax Authority. Nothing here is a deadline for your business until a tax agent has confirmed it against your facts.
01
Federal Decree-Law No. 47 of 2022

Corporate Tax introduced

The law that brought a federal tax on business profits, applying to financial years starting on or after 1 June 2023. Registration, proper records and an annual return became standing obligations for most UAE businesses. Facing a first return? See the Corporate Tax return readiness review.

Official source: UAE Ministry of Finance — mof.gov.ae
02
Ministerial Decision No. 73 of 2023

Small Business Relief defined

Eligible resident businesses may elect to be treated as having no taxable income for tax periods ending on or before 31 December 2029 (the original 2026 end date was extended by Ministerial Decision No. 131 of 2026). The election has conditions and trade-offs that deserve a decision, not a default.

Official source: UAE Ministry of Finance — mof.gov.ae
03
Federal Tax Authority Decision No. 3 of 2024

Registration timelines set

The FTA set the windows within which taxable persons must apply to register, by licence date and type of person. Missing a window carries the penalties the FTA publishes — check your date on tax.gov.ae.

Official source: Federal Tax Authority — tax.gov.ae
04
UAE E-Invoicing Programme · Ministry of Finance

Structured e-invoicing, in phases

The Ministry of Finance is rolling out structured e-invoicing in phases by revenue. Under Ministerial Decision No. 244 of 2025, as amended by No. 66 of 2026, each in-scope business must appoint an accredited service provider by a set deadline before its go-live date. We confirm which dates apply to you.

Official source: UAE Ministry of Finance — mof.gov.ae · Check your readiness

Not sure what applies to your business?

Every update here connects to a clear pathway: understand it, see whether it applies to you, and get the right service if it does.

Official sources linked, factual summaries labelled, professional insight kept separate.
Guides & FAQs

Practical guides from people who file

Checklists and ordered steps written by AL TAMAYUZ specialists — labelled as professional insight, not as law.

GuideProfessional insight

VAT records checklist

AL TAMAYUZ specialists

What the FTA requires you to keep, for how long and in what form — a working checklist for finance teams. Returns already filed? Book a VAT health check.

Practical checklistSee what to prepare
GuideProfessional insight

Corporate Tax registration, step by step

AL TAMAYUZ specialists

From the FTA portal account to a tax registration number: the documents, the sequence and the points where businesses get stuck.

Practical guideSee the timeline
GuideProfessional insight

E-invoicing readiness checklist

AL TAMAYUZ specialists

Your systems, your invoice data, your processes — and when to act on each as the framework takes shape.

Practical checklistRead
GuideProfessional insight

Choosing accounting software

AL TAMAYUZ specialists

Zoho, Xero, QuickBooks, Tally, Sage or Wave — how to choose for your size, your VAT profile and your reporting needs.

Practical guideRead
FAQs

Questions readers ask about this hub

No. A factual summary explains what an instrument says; a professional insight shares what we see in practice, and is labelled as such. Neither replaces the official text or a review of your own facts. When something here seems to apply to you, book a consultation and a tax agent confirms it against your actual position.

From the official publications of the UAE Ministry of Finance and the Federal Tax Authority. Every legislation card links to the instrument itself — the decree-law or decision as the authority publishes it — so you can read the source text. Official pages sometimes move, so each link is checked again whenever its entry is reviewed; the instrument name printed on the card stays the stable reference.

Start with the featured summary and the timeline, then use "Does this affect my business?". A registered tax agent reviews your licence, structure and financial year and tells you what applies. If action is needed, you receive a written scope and quote before any work starts. If nothing applies, we say so.

Scope first. The first conversation is about understanding where you are and what you actually need. After it you receive a written quote for a defined scope before any work begins. We publish no price list on this site because the scope decides the effort — and the same scope always gets the same standards.

Client stories

Real clients, in their own words

Three AL TAMAYUZ clients on what changed when their books and filings were handled properly. Recorded client stories, labelled as such — not ratings, not scripts.

Mr. Rohit, Stone Real Estate — client story video Silent preview — click for sound
Mr. Rohit
General Manager · Stone Real Estate
Mr. Omar, Ybeta — client story video Silent preview — click for sound
Mr. Omar
General Manager · Ybeta
Dajana, Bitalpha — client story video Silent preview — click for sound
Dajana
Sales Manager · Bitalpha

Real clients, in their own words. All client stories

How we label content

Three labels, one rule: the law comes first

Every item in the Knowledge Hub carries one of three labels, so you always know whether you are reading the law, our explanation of it, or our professional opinion.

Official source
Legislation and decisions as published by the UAE Ministry of Finance and the Federal Tax Authority. We name the instrument and link it at its source; the official text is the only authority, and it is always one click away.
Ministry of Finance — mof.gov.ae Federal Tax Authority — tax.gov.ae
Factual summary
What the instrument says, in plain language. Scope, obligations and the dates carried in the instrument's own name. No opinion, no prediction, and nothing we cannot point to in the source text.
Professional insight
What we see when we file. The patterns, the mistakes and the sequencing that make compliance calm. Always signed "AL TAMAYUZ specialists", always kept separate from the summary, never presented as law.
Who issues whatAL TAMAYUZ is not an issuing authority. Federal laws, decisions and official guides are issued by the UAE Ministry of Finance, the Cabinet and the Federal Tax Authority. AL TAMAYUZ explains them as an FTA-registered tax agency (Tax Agency Reg. No. 30001887) — it does not issue them, does not interpret them officially, and does not represent any government body.
Guided help — coming later. Space for a guided assistant to this hub is designed and held here; it is activated later. Until then, your questions go to a specialist. Future
Professional accountabilityRegistered Tax Agent in DubaiAgent registration no. 20043873

Prepared by a specialist and reviewed by a senior. Tax-related work is reviewed by a Registered Tax Agent where relevant. Nothing is filed before you approve it.

Business Bay, DubaiOffice 27, HB SPACE Business Center, Bay View Tower
Mon – Sat 10 am – 7 pmSunday closed
In brief

Six things worth knowing

Short reminders from our own posts. Each one has a longer answer — ask us how it applies to your business.

  • Corporate Tax

    Companies subject to corporate tax must keep their accounting records for 7 years after the end of the relevant tax period.

    Read more
  • Bookkeeping

    Monthly accounting gives clarity and prevents errors before they escalate.

    Read more
  • Deductions

    Only documented expenses can be tax deductible.

    Read more
  • Cash flow

    A business can be profitable but lack cash flow.

    Read more
  • Free zones

    Not all free zone companies are exempt.

    Read more
  • Internal control

    Internal control reduces errors and protects against fraud.

    Read more

Record keeping: Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Article 56.

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