Digest September – October 2026
Dear Colleagues,
We are pleased to present the latest issue of our monthly digest of tax and legal news from the GCC, covering the most significant developments across the region from late September to October 2026.
In the UAE, the Federal Tax Authority prescribed conditions for input VAT recovery on employee expenses, issued Public Clarifications TAXP010 on Free Zones and Designated Zones and VATP047 on domestic metal-scrap reverse charging, and launched a new digital platform for tourist VAT refunds. The Ministry of Finance introduced direct accreditation of e-invoicing service providers and amended the Electronic Invoicing System rules, including a temporary exclusion for transactions within the same Tax Group and changes to data storage and system-failure requirements. Dubai Customs also removed the requirement for duty guarantees on exports from certain free zones through the same Customs office.
In Saudi Arabia, ZATCA published mechanisms for VAT refunds and cancellation on qualifying historic property sales by individuals, together with separate relief for unpaid penalties where the underlying VAT remains due, and released the Annual Disclosure Form for Regional Headquarters. Oman revised its zero-rated VAT lists for food, human healthcare and veterinary products and established duty-free markets at three land crossings. Bahrain restricted the profit margin scheme to goods previously subject to VAT and updated its VAT registration and deregistration guidance and its Excise Guide.
Full analysis is available at the link below: