In brief
On 1 September 2026, the UAE Cabinet issued Cabinet Decision No. 149 of 2026, amending certain provisions of Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax (the UAE VAT Executive Regulation).
Most of the amendments will take effect from 1 October 2026 with the exception of the revised input tax apportionment provisions, which will apply from the first Tax Year commencing after 1 October 2027.
The amendments introduce a number of technical and operational changes across the VAT framework, with the aim of:
- Aligning VAT treatment with economic substance and international practice
- Improving legal clarity and ease compliance for businesses
- Protecting the tax base and limit revenue leakage
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United Arab Emirates: Amendments to the UAE VAT Executive Regulation - Cabinet Decision No. 149 of 2026
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