Articles updated frequently


GCC indirect tax news 

Keep up-to-date with the Gulf’s VAT news

The Indirect Tax team provides updates on a regular basis regarding the implementation of Value Added Tax (VAT) in the Gulf region.

Here are some of our alerts: The technical specifications and procedural rules for the implementation of E-invoicing regulations have been released22 August 2022

3 April 2024


Increasing number of ZATCA Indirect Tax audits

 7 February 2024


FTA publishes a VAT Public Clarification on use of SWIFT messages in the FS sector for input tax recovery

10 January 2024


General Guideline on the SILZ

29 November 2023


ZATCA announces criteria for selecting taxpayers in the ninth wave of e-invoicing

27 November 2023


Cabinet Decision No. 108 of 2023 on Amendments to Excise Tax Regulation

9 November 2023


Key impacts of the amended VAT Executive Regulations in Oman

2 November 2023


EU CESOP reporting obligations impact

9 October 2023


Amendments to the Qatar Customs Law

5 October 2023


Indonesia Comprehensive Economic Partnership Agreement

3 October 2023


Türkiye Comprehensive Economic Partnership Agreement (CEPA)

26 September 2023


Simplification of inspection procedures for imported

26 September 2023


Tariff reductions under the seventh stage of Egypt-Mercosur Free Trade agreement

20 September 2023


Domestic reverse charge mechanism

4 September 2023


Qatar - Reconcile your account balance with the General Tax Authority

24 August 2023


ZATCA announces criteria for selecting taxpayers in the eighth wave of e-invoicing

8 August 2023


Changes to the Dhareeba portal process of contract reporting submission

1 August 2023


ZATCA announces criteria for selecting taxpayers in the seventh wave of e-invoicing

12 July 2023


Deadline for foreign business VAT refund applications

6 July 2023


Update on the tax payment process on the Dhareeba portal

26 June 2023


The Ministry of Finance amends customs fees for imports and exports

15 June 2023


Changes to e-invoicing implementation resolution and selection criteria for the fifth wave of the integration phase

12 June 2023


Amendments to Executive Regulations of the
Income Tax Law

9 May 2023


Saudi Arabian Tax Amnesty deadline approaching

4 May 2023


ZATCA announces criteria for selecting taxpayers in fourth wave of e-invoicing

18 April 2023


ECZA launches Special Economic Zones in KSA

17 April 2023


Deadline for feedback on ZATCA’s e-invoicing Implementation Resolution

28 March 2023


ZATCA announces criteria for selecting taxpayers in third wave of e-invoicing

15 March 2023


VAT refunds under the Non-Resident Refund Scheme

20 February 2023


Proposed amendments to the VAT Law

29 December 2022


ZATCA announces the criteria for selecting second wave taxpayers and publishes detailed guidelines for e-invoicing

22 December 2022


ZATCA announces the Fatoora go-live and simulation portal

30 November 2022


Tax Amnesty extended to 31 May 2023

18 November 2022


The second wave of the e-invoicing integration phase

2 November 2022


Accumulated VAT credits

28 October 2022


FTA publishes amendments to the UAE VAT Law

24 October 2022


VAT Refunds for Real Estate Developers

17 October 2022


The Oman VAT Executive Regulations have been amended | Key changes and impacts

20 September 2022


UAE and India Comprehensive Economic Partnership Agreement (CEPA)

22 August 2022


Dubai Customs has launched a new voluntary disclosure program

30 June 2022


ZATCA initiates procedures for implementing the integration phase of electronic invoicing

28 June 2022


New exemptions proposed to be introduced in the RETT Implementing Regulations

17 June 2022


Customs duty rates have recently increased across the Kingdom

2 June 2022


KSA Tax Authorities announce a tax amnesty effective 1 June until 30 November 2022

31 May 2022


ZATCA amends e-Invoicing Implementation Resolution

30 May 2022


KSA VAT refund for non-resident businesses | Due date is approaching

27 April 2022


The OTA has published its Financial Services VAT Guide

31 March 2022


Approval of industrial licenses for the renewable energy and power plants sector in KSA

11 February 2022


Countries adopt revised 2022 Customs Tariffs in the GCC

9 February 2022


VAT refund for foreign businesses in the UAE

10 January 2022


The OTA has issued a VAT guide for the Oil and Gas sector

5 January 2022


ZATCA publishes a VAT guideline on contracting/ construction sector

20 December 2021


Amendments proposed to the RETT Implementing

8 December 2021


VAT increase approved by Parliament 

17 November 2021


ZATCA announces violations and penalties in relation to e-Invoicing in KSA

3 November 2021


The Federal Tax Procedures law has been amended in the UAE

19 October 2021


The VAT time of supply rules has been updated in KSA

30 September 2021


VAT rate increase in Bahrain

27 September 2021


The Oman Tax Authority has issued a VAT Guide for the Real Estate sector

6 July 2021


VAT return filing guidance has been released

14 June 2021


VAT clarification for the Oil & Gas sector in Oman

10 May 2021


Value Added Tax penalties amended in the United Arab Emirates 

2 May 2021


VAT in Oman - New clarifications and guidance

22 April 2021


VAT is now live in the Sultanate of Oman

11 April 2021


VAT social protection initiatives announced

24 March 2021


The technical specifications and procedural rules for the implementation of E-invoicing regulations have been released

14 March 2021


Oman issues its VAT Executive Regulations

18 February 2021


Oman VAT compliance | Less than 60 days until the go live date

3 February 2021


The VAT registration process has been announced in Oman

13 January 2021


Adjustment of previously deducted input VAT on real estate capital assets

11 January 2021


The Oman Tax Authority has released its VAT guides and Executive Decisions

25 October 2020


The introduction of VAT in Oman – Law analysis 

22 October 2020


UAE supreme court decision 

14 October 2020


Oman to implement Value Added Tax from 2021

3 October 2020


Major changes to land and property taxation and tax amnesty extended again

24 September 2020


How a European Court case could impact businesses operating in the Middle East

23 September 2020


What does Brexit mean for Middle East business?

16 September 2020


China’s Belt and Road Initiative under scrutiny in the EU

31 August 2020


Saudi Customs has extended the data correction scheme

11 August 2020


KSA announces extension of the VAT amnesty to 30 September 2020

26 July 2020


UAE publishes VAT Public Clarification on zero-rating of export of services

23 July 2020


Oman issues excise tax Executive Regulations

1 July 2020


UAE amends VAT Executive Regulations

24 June 2020


Updated - KSA Customs duty rates to increase significantly

22 June 2020


Oman Excise Tax Expansion

4 June 2020


UAE Tax Year End adjustments

1 June 2020


KSA - Update on VAT refunds for non-resident businesses

31 May 2020


KSA Customs duty rates to increase significantly

20 May 2020


KSA VAT rate increase: transitional rules published

11 May 2020


KSA VAT rate to increase to 15% from 1 July 2020

29 April 2020


UAE FTA publishes VAT Public Clarification and updated guidance on the Real Estate sector

22 April 2020


UAE VAT return filing and VAT payment deadline extended by one month

12 April 2020


UAE VAT refund for foreign businesses

7 April 2020


Monitoring the Tax impact of COVID-19

22 March 2020


KSA VAT return deadlines extended due to COVID-19

21 March 2020


Deadline extended for filing returns and payment of taxes in KSA due to COVID-19

9 February 2020


UAE VAT Designated Zones

7 January 2020


Tax Year End adjustments

7 November 2019


FTA publishes Excise Tax Public Clarification on stockpiling of Excise goods

3 November 2019


VAT registration for Bahrain

8 October 2019


UAE publishes Cabinet Decision No. 52 and 55 of 2019

8 October 2019


The scope of Excisable goods has expanded across the Kingdom

15 September 2019


UAE VAT refund for foreign businesses

15 September 2019


UAE FTA publishes Cabinet Decision No. 55 of 2019

9 September 2019


UAE FTA publishes Cabinet Decision No. 52 of 2019

1 August 2019


UAE FTA publishes VAT Public Clarifications on recovery of expenses and financial options

9 June 2019


An E-System is now in place for businesses registering for Excise tax

2 June 2019


Excise Tax scope and rates announced

31 March 2019


Bahrain NBR publishes VAT guide on Financial Services

24 March 2019


KSA GAZT publishes VAT guide on Islamic Finance

5 February 2019


Bahrain NBR publishes imports and exports VAT guide

4 February 2019


UAE FTA publishes Financial Services VAT Guide | VATGFS1

31 December 2018


FTA publishes Guide on Input Tax Apportionment

26 December 2018


Bahrain government may reconsider start date of VAT

26 December 2018


Introduction to the Excise Tax in Oman

20 December 2018


Bahrain publishes the bilingual version of its VAT Executive Regulations 

20 December 2018


GAZT VAT agents guide - VAT impact on agency arrangements

16 December 2018


Bahrain publishes VAT Executive Regulations in Arabic

11 December 2018                               


VAT Registration for non – executives in the Kingdom of Saudi Arabia

4 December 2018


Bahrain Value Added Tax implementation update

29 November 2018


Bahraini businesses with annual sales exceeding 5m dinars to register for VAT by January 1, 2019 to implement VAT effective 1 January 2019

7 November 2018


FTA publishes Public Clarifications on public transportation and farm houses/farm land

24 October 2018


Establishment of Special Integrated Logistics Zones

7 October 2018


Bahrain published VAT law in Arabic

7 October 2018


Bahrain to implement VAT effective 1 January 2019

4 October 2018


FTA publishes Guide on VAT treatments of Insurance 

11 September 2018


FTA publishes Public Clarification and two new Cabinet decisions

8 August 2018


Dubai Customs publishes Customs Notice No. 1/2018 on the submission of customs declarations and required documents

2 August 2018


KSA head of Customs Authority inaugurated the Risk Management and Targeting Center

1 August 2018


GAZT publishes guide on invoicing and records keeping requirements

29 July 2018


FTA publishes Public Clarification on the treatment of input tax on entertainment services

29 July 2018


FTA publishes guide on the VAT treatment of Designated Zones

23 July 2018


FTA adds requirement to submit bank account validation letter with VAT refund request

18 July 2018


FTA publishes guide on voluntary disclosures for VAT and Excise Tax

17 July 2018


FTA publishes Public Clarification on the use of exchange rates for VAT purposes

3 July 2018


FTA publishes Public Clarification on the VAT treatment of labour accommodation

26 June 2018


FTA publishes Public Clarifications on compensation-type payments and goods eligible for the profit margin scheme

21 June 2018


UAE Central Bank has amended the application of VAT to capped fees

29 May 2018


FTA publishes new Cabinet Decisions granting special VAT treatments to certain industries

17 May 2018


Kuwait VAT and Excise updates

14 May 2018


The FTA publishes its “VAT refund for building new residences by UAE Nationals” guide   

27 April 2018


Risk of non-issuance of Zakat/Tax certificate

25 April 2018


FTA releases guide on Clarifications

24 April 2018


GAZT has amended the format of the VAT return relating to the sale of first homes to Saudi Citizens

18 April 2018


FTA has issued a VAT guide on Director’s Services in Arabic and English

4 April 2018


GAZT has published guidance on recovering VAT

3 April 2018


The FTA has published a Payment User Guide

3 April 2018


GAZT has published new Excise Tax Guidelines

14 March 2018


The UAE FTA has published issue 1 of the Taxable Person Guide for VAT

14 March 2018


The UAE FTA has published a Cabinet Decision on Charities

13 March 2018


The UAE FTA issues summary sheet on VAT Transitional Provisions available in Arabic and English

11 March 2018


UAE FTA issues Real Estate VAT guide

1 February 2018


Conditions for Tax Representatives of a non-resident person in the Kingdom

1 February 2018


Updates for non-established businesses in KSA

24 January 2018


UAE has been removed from the EU’s ‘tax haven’ blacklist

24 January 2018


KSA issues updated information on VAT Implementing Regulations

18 January 2018


UAE FTA defers the first VAT return filing period

14 January 2018


KSA has amended some of the VAT Regulations and issued the mechanism of the private educational sector

10 January 2018


KSA issues new guides on the transportation sector and transitional provisions

10 January 2018


The UAE announces the list of VAT Designated Zones and Zero-rated Medicines

7 January 2018


VAT on KSA finance leases

4 January 2018


VAT and imported goods in the UAE

4 January 2018


The outstanding VAT Cabinet Decisions in the UAE

3 January 2018


UAE and KSA launch a VAT Taxpayer Lookup

19 December 2017


Contracts silent on VAT - Action required in the UAE before 1 January 2018

13 December 2017


The UAE and KSA have published VAT industry guides to help businesses best prepare

10 December 2017


The UAE Federal Tax Authority published two summary documents on VAT implementation  

7 December 2017


The UAE Federal Tax Authority announces the VAT treatment of selected industries

28 November 2017


The UAE has published its final VAT executive regulations

8 October 2017


The UAE VAT registration is now open

28 September 2017


The UAE has issued its Excise Tax Regulations

27 September 2017


The UAE Excise Tax Law will be effective from 1 October 2017

29 August 2017


The KSA has published its final VAT Implementing Regulations

27 August 2017


The UAE has released the its domestic VAT Law and FTA website

21 August 2017


The UAE has released the domestic Excise Tax Law

15 August 2017


KSA VAT Registration

8 August 2017


Amendments to the Saudi Tax Laws

1 August 2017


The UAE has released the text of the Federal Tax Procedures Law

28 July 2017


KSA has published its final VAT law

19 July 2017


KSA has published its VAT Draft Implementing Regulations

9 July 2017


The UAE MOF has updated the details of the VAT FAQ on their website

6 July 2017


KSA has launched the VAT pre-registration process

22 June 2017


KSA has published new user manuals with regards to the Excise Tax registration

10 June 2017 


KSA has announced the implementation of the Excise Tax Law 

6 June 2017 


KSA has published the Implementing Regulations for the Excise Tax Law

29 May 2017


KSA issues Draft VAT Law

26 May 2017


KSA issues Excise Tax Law

7 May 2017


The Cabinet of Qatar approves a draft law on VAT and income tax

23 April 2017


Kuwait Ministry of Finance published the draft law on Excise Tax

23 April 2017


KSA has published the text of the VAT and Excise Treaties

17 April 2017


KSA excise law approved by Shurah council

13 April 2017


KSA Ministry of Finance published new VAT information

23 March 2017


UAE Ministry of Finance launches VAT and Excise awareness sessions    

16 March 2017


UAE Federal National Council approves the Federal Tax Procedures law

8 March 2017


KSA draft excise duty legislation released

15 February 2017


GCC countries signed VAT agreement

29 January 2017


KSA Increases customs duty rate on highly consumed products and GCC applies unified customs tariff

11 November 2016


Oman announces the introduction of VAT by 1 January 2018

24 October 2016


UAE announces establishment of the Federal Tax Authority under Federal Law

3 May 2016                                                 


UAE Ministry of Finance publishes new VAT information 


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