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Commencement of the Implementation of the New Excise Tax Mechanism on Sweetened Drinks Based on the "Tiered-Volumetric Model" effective from 1 January 2026

Federal Tax Authority underscores requirement to submit approved conformity certificates to avoid classification of the product as high-sugar sweetened drinks Abu Dhabi, 29 December 2025: Starting 1 January 2026, the new mechanism for calculating Excise Tax on Sweetened Drinks based on the “Tiered-Volumetric Model” will come into force in the UAE. Under this model, the amount of tax imposed per litre of a sweetened drink is linked to the total quantity of sugar and other sweeteners per 100 ml of the drink. This is in accordance with Cabinet Decision No. 197 of 2025 on Excise Goods, Tax Rates or Amounts Imposed on Excise Goods, an

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Ministry of Finance announces Cabinet Resolution on implementing reverse charge mechanism for VAT on scrap-metal trading -...

Ministry of Finance announces Cabinet Resolution on implementing reverse charge mechanism for VAT on scrap-metal trading

Abu Dhabi, December 19 2025 The Ministry of Finance (“MoF”) has announced the issuance of Cabinet Decision No. 153 of 2025 regarding the application of the reverse charge mechanism on trading of metal-scrap between registrants in the UAE, effective from 14 January 2026. The measures taken pursuant to the provisions of Federal Decree‑Law No. 8 of 2017 on Value Added Tax and its amendments, and Cabinet Resolution No. (52) of 2017 Regarding the Executive Regulations of the said Decree‑Law. The Ministry stated that the new decision falls within the government’s efforts to strengthen the efficiency of the tax system and

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