UAE VAT on Digital Currency: FTA Directive No. 3 of 2026 Explained
The UAE has introduced new VAT requirements for businesses involved in digital-currency transactions. FTA Directive No. 3 of 2026 establishes how digital-currency values must be converted into AED for VAT reporting, including exchange selection, valuation and record-keeping requirements. This guide explains what businesses need to know and how to prepare for the latest UAE digital-currency VAT rules.