Tax Procedures amendments in 2026: refunds and voluntary disclosures
1 Apr 2026
The Ministry of Finance announced two linked changes to the tax procedures framework.
1 January 2026: the law
Federal Decree-Law No. 17 of 2025 amended the Tax Procedures Law. It sets a clearer timeframe for requesting refunds of credit balances held with the FTA. There is a transition: where the five-year period for a credit balance ended before 1 January 2026, or ends within a year of that date, the taxpayer may submit a refund request within one year of 1 January 2026.
1 April 2026: the Executive Regulation
The Ministry amended Cabinet Decision No. 74 of 2023. The changes clarify how voluntary disclosures are submitted and align them with the updated law, apply refund procedures to any credit balance in the taxpayer’s favour, and revise how information is disclosed to competent government authorities, while keeping confidentiality protections.
Action for finance teams
- List credit balances on your FTA account for VAT, Excise and Corporate Tax, with the date each arose.
- File refund requests for older balances before the transitional window closes on 31 December 2026.
- Review open errors and decide which need a voluntary disclosure.
Sources
Summary for general information, not advice. This article covers United Arab Emirates only; rules in other countries differ. Check the official text and your own circumstances. Last reviewed 1 Apr 2026.