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Amendment of the VAT Decree-Law

On 26 September 2022, the President of the United Arab Emirates (“UAE”), H.H. Sheikh Mohamed Bin Zayed Al Nahyan issued the Federal Decree-Law No.18 of 2022 amending provisions of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (“the VAT Decree-Law”).
The Federal Decree Law No. 18 of 2022 amends 24 articles and adds a new article on the Statute of Limitations. The amendments will take effect  from 1 January 2023.
In this article, we discuss the changes to the VAT Decree-Law and the possible impact to VAT registered businesses in the UAE.

Source Crowe

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