About the update
The United Arab Emirates continues to evolve its tax and regulatory framework at pace, with significant developments across corporate tax, Pillar Two implementation, VAT and customs regulations during the second quarter of 2026.
What's covered this quarter:
Key updates in UAE include new guidance on Family Foundations under the Corporate Tax regime, clarification on Connected Persons rules, and important updates on corporate tax filing deadlines and transfer pricing disclosure requirements. The Federal Tax Authority has also progressed the implementation of Pillar Two, with registration functionality now live on the EmaraTax portal.In addition, the UAE has confirmed updated timelines for mandatory eInvoicing implementation and issued further guidance on electronic invoicing requirements, including treatment of advance payments and retention amounts. Broader tax procedure amendments and customs developments further reinforce the UAE’s ongoing commitment to regulatory modernisation and international alignment.
These changes highlight the increasing importance of structured tax compliance and governance for businesses operating in the UAE.
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