UAE Federal Tax Authority Issues 2026 VAT Registration Guide and Corporate Tax Loss Bulletin

The United Arab Emirates Federal Tax Authority (FTA) released detailed guidance for businesses operating in 2026. One publication provides a step‑by‑step process for obtaining a Tax Registration Number (TRN) for Value Added Tax, outlining a mandatory registration threshold of AED 375,000, required documentation, and penalties for non‑compliance.

A second bulletin, dated 25 June 2026, explains the treatment of corporate tax losses, including definitions, calculation methods, rules for carrying losses forward, limits on utilization, conditions for forfeiture, and the ability to transfer losses within qualifying groups. The guidance also covers the Small Business Relief scheme and highlights compliance risks for companies under the UAE corporate tax regime.