Policy & Legal Updates
UAE Cabinet Amends VAT Executive Regulation Under Decision No. 149 of 2026
The UAE Cabinet has issued Cabinet Decision No. 149 of 2026, introducing wide-ranging amendments to the Value Added Tax Executive Regulation. Most provisions take effect on October 1, 2026, revising rules across ten key areas including composite supplies, cash purchase deductions, and healthcare goods. A revised standard input tax apportionment mechanism will be deferred until after October 1, 2027.
