Policy & Legal Updates
UAE Amends VAT Executive Regulation Under Cabinet Decision No. 149 of 2026
The UAE Cabinet has issued Decision No. 149 of 2026 amending the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax, effective 1 October 2026. The revisions introduce an anti-fragmentation rule for supplies, restrict input VAT recovery on qualifying cash transactions, and clarify conditions for claiming input VAT on employee benefits. Further updates address financial services recovery criteria, medical products, profit margin schemes, capital assets, and tax credit notes.
