UAE has announced the issuance of Federal Decree-Law No. 17 of 2024, which amends key provisions of Federal Decree-Law No. 28 of 2022  of tax procedures. Additionally, Federal Decree-Law No. 16 of 2024 introduces amendments to some provisions of Federal Decree-Law No. 8 of 2017 related to Value Added Tax (VAT).   Below is the key summary of the changes. Definitions Several definitions have been added or revised to support the implementation of e-invoicing, now including specific terms relevant to the e-invoicing system.   Input VAT recovery Article 55 has been amended to require taxable persons to retain tax invoices...