Value Added Tax (“VAT”) in the UAE is regulated by the Federal Decree-Law No. 8 of 2017 on Value Added Tax (“Decree-Law”). The Federal Decree-
Law No. 18 of 2022 on the Amendment of Some Provisions of the Federal Decree-Law No. 8 of 2017 on Value Added Tax has been issued, which amends or updates several articles of the Decree- Law and takes effect on 1 January 2023.
Source FTA
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