Key Amendments to the UAE VAT, Excise Tax, and Tax Procedures Law
The UAE Ministry of Finance has announced substantial updates to the VAT Law, Excise Tax Law, and the Tax Procedures Law through Federal Decree-Law No. 16 and No. 17 of 2025. These amendments reshape compliance obligations, refund entitlement periods, audit powers, and procedural requirements for all taxpayers.
A key feature of the new framework is the introduction of a uniform five-year time limit governing refund claims across all tax types, including VAT, Excise Tax, and administrative matters falling under the Tax Procedures Law. This shift places increased emphasis on timely compliance and proactive management of outstanding credit balances and refund positions.
