United Arab Emirates — Fta directive 3 2026 digital currency
This page records one dated change. For the rules in United Arab Emirates as they stand today, see the United Arab Emirates guide →
- Jurisdiction
- United Arab Emirates
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Impact
- Plan ahead
- Effective
- 17 July 2026
- Systems
- Tax engine, Invoicing, Reporting
- Verified
- Fetched from official source · medium confidence
UAE taxable persons that receive consideration in digital currency should obtain FTA Directive No. 3 of 2026 and align their AED conversion and record-keeping method to it before their next VAT return.
Tax engineInvoicingReporting
The UAE Federal Tax Authority issued Directive on Tax Transactions No. 3 of 2026 on the method of converting the value of digital currencies into AED, published on the FTA legislation portal with a document date of 17 July 2026. The FTA also issued Directive No. 4 of 2026 (17 July 2026) on life-insurance fees and Directive No. 5 of 2026 (22 July 2026) on the valuation of deemed supplies.