UAE tax compliance calendar: October 2026 and the year-end run

October is crowded. Several new VAT rules took effect on 1 October, three filing dates fall within the month, and a handful of year-end windows are already counting down. Here is the sequence, in order.

Already in force (1 October 2026)

• Supplier checks for input VAT. FTA Decision No. 13 of 2026 sets the checks businesses are expected to run on suppliers and supplies. See our note on supplier verification.
• Employee expense rules. FTA Decision No. 17 of 2026 lists the cases in which input VAT on employee benefits stays recoverable.
• Amended VAT Executive Regulation. The consolidated text was published on the FTA legislation page in September.

Dates this month

• 15 October: final deadline to file the Excise Tax return, as shown in the FTA announcements.
• 28 October: final deadline to file VAT returns, as shown in the FTA announcements.
• 30 October: last day for businesses with revenue of AED 50 million or more to appoint an Accredited Service Provider for e-invoicing.
• 31 October: advisers summarising FTA Decision No. 15 of 2026 note a catch-up window for wholly government-owned companies to apply for Corporate Tax exemption for periods that ended before 1 January 2026. Check the Decision text for eligibility.

Year-end watch list

• 31 December 2026: the last tax period end date to which Small Business Relief applies, per the Ministerial Decision that created it. Plan the election now if you qualify.
• 31 December 2026: the one-year transitional window, which started on 1 January 2026, to request refunds of older credit balances held with the FTA (see our Tax Procedures note).
• 1 January 2027: e-invoicing goes live for the first group of businesses.

Put each date in your finance calendar with an owner and a reminder two weeks ahead. Where a date depends on your tax period or registration, confirm it in EmaraTax.