The Federal Tax Authority (FTA) on March 14, 2025, published Public Clarification No. 40 to provide guidance on the amendment introduced under Cabinet Decision No. 100 of 2024 to the value added tax (VAT) executive regulation under Federal Decree-Law No. (8) of 2017 on VAT. The VAT regulation amendment became effective on November 15, 2024, and is the most significant amendment to the VAT rules since the implementation of VAT in the UAE.
Source: KPMG
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