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Regulatory Watch — UAE Federal (AE-FED): The 2026 Compliance Reset

Six federal instruments, one operating calendar: tax, e-invoicing, companies law, AML, capital markets and Emiratisation — what changed, and what operators must do by when

GCC

25 SEPT 202613 MINCLOSED

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Executive overview

In the final quarter of 2025 the UAE federal legislator delivered its densest package of business-law reform since the 2021–22 overhauls: a new anti-money-laundering law, a substantially re-engineered Commercial Companies Law, the replacement of the Securities and Commodities Authority with a new Capital Markets Authority, targeted amendments to the VAT and Tax Procedures laws, and the secondary legislation that turns electronic invoicing from a consultation topic into a dated, penalty-backed mandate. Most of the package took legal effect on 1 January 2026 ; the operational deadlines it crea…

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