01
Document overview
Determines who reports post-exit VAT adjustments for former tax-group supplies and expenses and what evidence must be retained.
- Effective 1 August 2026.
- Covers post-exit adjustments.
- Requires supporting evidence.
02
Scope and exclusions
Applies to
The remaining VAT registrant accounts for specified adjustments arising after a person's exit for transactions from the membership period; effective 1 August 2026.
Limitations and exclusions
It does not automatically transfer every liability of the former member; the conditions for the specific adjustment and evidence requirements apply.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 8 July 2026 — signed; effective 1 August 2026.
- Reviewed 13 September 2026
06
Official primary source
Directive on Tax Transactions No. 2 of 2026
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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