The UAE Federal Tax Authority (FTA) has issued VAT Public Clarification VATP040, Amendments to the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax – Cabinet Decision No. 100 of 2024 (previous coverage). The VAT Public Clarification details the main changes to the Executive Regulation made by the Cabinet Decision, including changes to clarify various aspects of VAT, such as definitions, supply of goods and services, registration and deregistration procedures, and specific rules for zero-rating and tax recovery, among others.