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Cabinet Decision No. 37 of 2023 on Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Recent refinements reinforce the framework applicable to public benefit organisations seeking Corporate Tax exemption. The list of Qualifying Public Benefit entities have been updated.

To qualify, entities must:

• Be established for charitable, religious, cultural, educational, or similar public benefit purposes
• Not distribute profits or assets for private benefit
• Maintain proper governance and regulatory oversight

Entities must continue meeting operational and compliance requirements to maintain exempt status.

Action Required: Organisations should review constitutional documents, governance structures, and income-generating activities to ensure continued compliance.

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Cabinet Decision No.1 of 2026 on Exempting Certain Sports Activities from Corporate Tax for the Purposes of Federal Decree – Law No.47 of 2022 on the Taxation of Corporations and Businesses

Cabinet Decision No. 1 of 2026, issued by the UAE Cabinet under Federal Decree-Law No. 47 of 2022, grants Corporate Tax exemption to specified sports-related entities.

The Decision applies to International Sports Entities, their wholly owned Sports Entities, and Ancillary Entities (Article 1).

Exemption is granted only if the entity operates solely for sporting objectives and does not conduct commercial business activities (Article 2(1)).

All income and assets must be dedicated to sporting purposes, and no private benefit may be distributed. The exemption is effective from 1 June 2023 (Article 3).

This Decision clarifies the classification of qualifying sports entities as Exempt Persons within the Corporate Tax regime.

Analysis

Pursuant to Cabinet Decision No. 1 of 2026 read with Article 4(1)(i) of the Corporate Tax Law:

• Certain sports entities qualify as Exempt Persons, subject to strict conditions
• The exemption requires non-commercial operations and that all income is used exclusively for sporting objectives
• Any deviation (e.g., conducting unrelated business activities or private benefit distribution) results in loss of exemption from the beginning of the relevant Tax Period (Article 2(3))

Accordingly, eligibility depends on structural ownership and operational compliance analysis.

Conclusion

Qualifying sports entities can receive a Corporate Tax exemption if they operate only for sporting purposes. This exemption depends on meeting the requirements set out in Article 2 and staying compliant over time. If these conditions are not met, the entity will lose its exempt status for that Tax Period. Therefore, it is important to carefully review the entity’s activities and how its income is used to see if it qualifies under this Decision.

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Cabinet Resolution No. 209 of 2025 Regarding The Exchange Of Information Upon Request For Tax Purposes

The UAE has issued Cabinet Resolution No. 209 of 2025 to formalize the framework for Exchange of Information upon Request (EOIR) for tax purposes.

The Resolution aligns the UAE with international tax transparency standards and supports its obligations under Double Taxation Avoidance Agreements (DTAAs) and other international tax treaties and agreements. It establishes procedural and compliance mechanisms for responding to information requests from foreign tax authorities.

Analysis

Pursuant to the Resolution:

• The Ministry of Finance is the main authority that handles foreign tax information requests.
• These rules apply to individuals, companies (including those in free zones), legal arrangements, and Permanent Establishments in the UAE.
• Entities must keep important records, such as ownership and financial details, for at least five years.
• Authorities can ask for accounting records, bank information, ownership details, and other data needed to meet treaty requirements.
• Administrative violations include:
  1. Failure to retain or produce required records
  2. Providing inaccurate, incomplete, or misleading information
  3. Obstructing or delaying the information request process
  4. Penalties can be given for not following these rules, so it is important to keep records organized and work with authorities on time.

In summary, the Resolution sets clear compliance rules and makes enforcement stronger for international tax cooperation.

Conclusion

Cabinet Resolution No. 209 of 2025 significantly enhances the UAE’s tax transparency framework by establishing a clear legal basis for information exchange upon request.

Entities operating in the UAE must ensure adequate record-keeping and preparedness to respond to information requests.

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UAE Electronic Invoice Mandatory Fields

The published document for UAE Electronic Invoice Mandatory Fields explains the minimum data that must appear in an electronic invoice in the UAE. It confirms that electronic invoicing applies to persons conducting business in the UAE, even if they are not VAT registered, unless specifically excluded. The document lists the required fields for invoice details, seller and buyer information, tax information, totals, and line-item details. It also explains that the invoice transaction type code must identify special cases such as free trade zone supplies, deemed supplies, margin scheme, summary invoices, continuous supplies, e-commerce supplies, and exports. In short, this document is the practical field-by-field checklist for what must be captured in a compliant UAE electronic invoice.

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UAE Electronic Invoicing Guidelines

The published guide gives the overall framework on how UAE electronic invoicing will work in practice. It explains that the UAE will use a Peppol-based system through Accredited Service Providers, and businesses in scope will need to onboard with an ASP to exchange and report electronic invoices. The guide also covers the phased implementation approach, scope, exclusions, penalties, invoice categories, and special tax scenarios. It further sets out the practical readiness steps, such as understanding the legal requirements, selecting an ASP, testing invoice exchange, and going live. Overall, this is the main operating guide for understanding the UAE electronic invoicing system end to end.

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Considerations for Selecting an Accredited Service Provider

The published document is a practical checklist for choosing the right Accredited Service Provider for UAE electronic invoicing. It advises businesses and government entities to review the ASP’s experience, UAE presence, Peppol background, product ownership, integration capability, data handling, compliance controls, customer support, pricing model, and future scalability. It also helps users think about whether support is provided directly or through third parties, and whether the ASP can properly support their systems and business needs. In simple terms, this document helps a business choose an ASP carefully before onboarding into the UAE electronic invoicing system.

Press Release: Tax Authority Media Briefing 2026

The Tax Authority held its first media briefing on 5 February 2026 at Al Wahat Club to strengthen cooperation with national media, promote tax awareness, and enhance trust between the public and government institutions.

During the event, Nasser Al Jashmi emphasized the media’s key role in communicating tax policies and promoting transparency and voluntary tax compliance. Officials also presented an overview of Oman’s tax system and its alignment with Oman Vision 2040.

The briefing highlighted major achievements in 2025, including tax revenues of about OMR 1.373 billion and 353,000 tax returns filed, marking a 37% increase from 2024. Discussions also covered legislative reforms, anti-tax evasion measures, and the importance of sustainable public revenues.

The session concluded with a call for continued collaboration with media organizations to strengthen tax awareness and public trust in government policies.

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