by Auditor A | May 25, 2026 | English Topics
Article 4 of Ministerial Decision No. 243 of 2025 defines six categories of excluded transactions that are exempt from the UAE Electronic Invoicing System, including sovereign government activities, international airline passenger and cargo transport, exempt and...
by Auditor A | May 25, 2026 | English Topics
The UAE Electronic Invoicing System Pilot Programme, governed by Ministerial Decision No. 244 of 2025, launches on 1 July 2026 with a Taxpayer Working Group of volunteer businesses testing the system under Ministry and FTA supervision. Voluntary implementation is also...
by Auditor A | May 25, 2026 | English Topics
Every Issuer and Recipient subject to the UAE Electronic Invoicing System must appoint an Accredited Service Provider (ASP) to fulfil their exchange and reporting obligations under Ministerial Decision No. 243 of 2025. Failure to appoint an ASP by the prescribed...
by Auditor A | May 21, 2026 | English Topics
Article 4 of Ministerial Decision No. 229 of 2025 introduces the nexus approach for determining qualifying income derived from Qualifying Intellectual Property held by a Qualifying Free Zone Person. The nexus approach is an OECD-aligned methodology that ties the...
by Auditor A | May 21, 2026 | English Topics
Three of the fourteen Qualifying Activities in Ministerial Decision No. 229 of 2025 relate specifically to intra-group financial and management services: headquarter services to Related Parties, treasury and financing services, and the financing and leasing of...
by Auditor A | May 21, 2026 | English Topics
Distribution of goods or materials in or from a Designated Zone is one of the most commercially relevant qualifying activities for free zone businesses in the UAE. Ministerial Decision No. 229 of 2025 provides a substantially more detailed and conditional definition...
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