Official announcement Ministry of Finance announcement Ministry of Finance
MoF news 3 Dec 2025 — VAT amendments
Ministry of Finance to implement VAT law amendments starting January 2026
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- Document type
- Official announcement
- Issued by
- Ministry of Finance
- Issued
- 3 December 2025
- Announced
- 3 December 2025
- Current position
- Official news release announcing the VAT law amendments in force from 1 January 2026; the amended articles are in the FTA consolidated text of the VAT law.
- Topics
- VAT · Invoicing & records · Refunds
- Official text
- English text
Factual summary
The Ministry of Finance announced amendments to the VAT law, in force from 1 January 2026, and summarised three changes: no self-invoice under the reverse charge (documents still kept), a five-year limit for reclaiming excess refundable tax, and the FTA's power to refuse input tax linked to tax-evasion arrangements.
What it means in practice Professional insight
Use it to date the change and as a pointer; for the wording, rely on the current consolidated text of the VAT law.
What changed
- 3 December 2025 Issued
Relationship chain
Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.
- 3 December 2025 Official announcement MoF news 3 Dec 2025 — VAT amendments Current version
Official sources
Related services: VAT Services
Last verified against official sources: 5 October 2026 · اقرأ بالعربية
General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.