The UAE VAT landscape changed significantly from 1 January 2026, with amendments introducing important deadlines for businesses holding excess recoverable VAT. One of the most important changes is the UAE VAT 5 year statute of limitations, which affects how long businesses can carry forward or recover certain excess input tax balances. Under the amended rules, excess recoverable input... https://evolvetax.co.uk/blog/the-new-5-year-statute-of-limitations-on-uae-vat-don-t-lose-your-credits