FTA Decision No. 6 of 2026: New AUP Compliance Requirements for Free Zone Distributors in UAE

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Corporate Tax Topics
Explore fundamental concepts and rules governing UAE corporate tax.

Corporate Tax Webinars
Watch expert-led sessions and interactive deep-dives into tax regulations.

Guides, References & Public Clarifications
Access official FTA documentation and clear positions on complex tax matters.

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Learn at your own pace with structured modules on corporate tax applications.

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Understand the core regulations, rates, and compliance demands of UAE VAT.

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Claim back VAT paid on eligible business and operational expenses.

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Review official guidelines and updates to ensure flawless VAT compliance.

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Master VAT fundamentals through bite-sized, interactive digital courses.

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Learn about the laws applied to specific goods that are harmful to health or the environment.

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Review real-world examples and use-cases for calculating excise duties accurately.

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Stay updated with formal instructions and public clarifications directly from the FTA.

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Engage with educational modules focused on excise tax implementation and reporting. Refunds

Refunds
Recover excise taxes paid on items that qualify for deductions or re-exportation.

E-Learning
Engage with educational modules focused on tax implementation and reporting.
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The Federal Tax Authority (FTA) has issued Decision No. 6 of 2026, introducing mandatory Agreed-Upon Procedures (AUP) reports for Qualifying Free Zone Persons (QFZPs) engaged in distribution activities within Designated Zones. Effective for tax periods starting 1 January 2026, this decision carries a stark consequence: fail to comply, and your business loses its 0% corporate tax rate.