UAE Federal Tax Authority Issues Clarification on VAT Law Amendments

The UAE Federal Tax Authority has issued VAT Public Clarification - VATP046, which clarifies amendments made to Federal Decree-Law No. 8 of 2017 on Value Added Tax by Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025. The issue and summary are as follows. See the full public clarification for a detailed analysis.

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Issue

Value Added Tax ("VAT") is regulated by the Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments ("Decree-Law") and Cabinet Dec…