Updates to UAE VAT Executive Regulation No 100 of 2024?

On 2nd October 2024, the Federal Tax Authority (FTA) published the most expansive changes to the VAT legislation since 2018 under Cabinet Decision No. (100) of 2024 on the Executive Regulation of Federal Decree-Law No. (8) of 2017 on Value Added Tax (VAT), and its amendments (the “Updated Executive Regulation”).

The change come into effect as of 15 November 2024. The updates are broad with over 30 amendments affecting various industries and seek to adapt the VAT legislation to market developments. In this article we summarise the key changes in article sequence:

Summary of the key updates to the Executive Regulation on Value Added Tax