VAT Public Clarification VATP046 Amendments to the VAT Federal Decree-Law No. 8 of 2017 – Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025

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 Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments ("Executive Regulation").

The Decree-Law was amended by Federal Decree-Law No. 16 of 2024 on the Amendment of Some Provisions of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, with effect from 30 October 2024.

The Decree-Law was further amended by Federal Decree-Law No. 16 of 2025 on the Amendment of Some Provisions of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, with effect from 1 January 2026.

The purpose of this Public Clarification is to highlight the main changes to the Decree-Law.

Summary

Amended Articles

The following Articles were amended:

• New and amended definitions (Article 1)
• Reverse Charge (Article 48)
• Recovery of Recoverable Input Tax in the Tax Period (Article 55)
• Conditions and requirements for issuing T...