| Indirect tax | VAT, standard rate 5%Federal VAT applies at 5% (0% for exports and certain sectors such as healthcare and education, with special rules for Designated Zones). Corporate Tax of 9% applies to taxable income above AED 375,000 for financial years starting on or after 1 June 2023, and a 15% Domestic Minimum Top-up Tax applies to large MNE groups from 1 January 2025. |
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| E-invoicing | Planned · UAE eInvoicing System (Peppol-based 5-corner DCTCE model via Accredited Service Providers)Under Ministerial Decisions 243 and 244 of 2025 (amended by Ministerial Resolution 66 of 2026), a pilot began on 1 July 2026; businesses with revenue of AED 50m or more must appoint an Accredited Service Provider by 30 October 2026 (extended from 31 July) and go live on 1 January 2027, businesses below AED 50m must appoint one by 31 March 2027 and go live on 1 July 2027, and government entities go live on 1 October 2027. B2B and B2G invoices are in scope; B2C is excluded for now. |
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| Data protection | Federal Decree-Law No. 45 of 2021 on the Protection of Personal DataThe federal PDPL is in force, but its executive regulations had not been published as of the latest available guidance, which limits practical enforcement; it has no regulator-registration requirement, restricts transfers abroad to adequate jurisdictions or other permitted grounds, and does not apply in the DIFC and ADGM, which have their own data protection laws and regulators. |
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| AI rules | No AI-specific federal statute; the UAE Charter for the Development and Use of AI (2024) sets non-binding principles, and DIFC Data Protection Regulation 10 (2023) adds notice and governance duties for personal-data processing by autonomous and semi-autonomous systems in the DIFC. |
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| Systems we migrate from or connect to | Zoho Books, Xero, Odoo, TallyPrime, Wafeq, SAP Business One, Microsoft Dynamics 365 Business CentralMasters, ledgers, stock and open balances move across and are reconciled before cutover. |
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| Payment rails for web apps and SaaS | Network International (N-Genius), Checkout.com, Telr, Stripe, Tabby, Apple Pay |
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| Also worth knowing | Mainland and free zone entities are treated differently: Designated Zones are treated as outside the UAE for VAT on certain goods supplies, and Qualifying Free Zone Persons can apply a 0% Corporate Tax rate to qualifying income, so ERP setups must track entity type. E-invoicing will run only through Ministry of Finance accredited service providers (ASPs) on a Peppol-based network, not via a direct government API. |
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