Iraq's 3-0 win over Yemen on Friday put them through as Group B winners to face the UAE on Tuesday in Kuwait City.
Zaccheroni's UAE face Iraq in the Gulf Cup semi-finals
UAE will play Iraq for a place in the final of the Gulf Cup on Tuesday in Kuwait City.
Alberto Zaccheroni's side had finished runners-up in Group A on Thursday after playing out a goalless draw with Kuwait in their final group game.
They will now go up against Iraq, who won Group B after they were 3-0 victors over Yemen on Friday night.
That left them top of the group with seven points from nine games.
Both sides are unbeaten going into the encounter at the Jaber International Stadium, which kicks off at 10pm UAE time on Tuesday evening.
An Ali Mabkhout penalty was enough to defeat Oman 1-0 in the UAE's opening match, and it was followed up by goalless draws with Saudi Arabia and then Kuwait.
Bahrain also qualified as they drew 1-1 with Qatar, the result enough for them to edge their opponents out in the fight for second place in the group.
They now take on Oman, the winners of Group A, and that match is at 6.30pm on Tuesday.
The final is on Friday at 9pm at the Jaber International Stadium.