The United Arab Emirates will implement significant tax law amendments effective January 1, 2026, impacting businesses. Key changes include a new five-year deadline for claiming VAT refunds or using credit balances, replacing the previous unlimited carry-forward. Voluntary Disclosures for errors not affecting due tax will no longer be mandatory. A one-year transitional period allows claims for pre-existing credit balances. These procedural adjustments aim to streamline VAT management, refund processes, and error corrections for taxpayers.