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.
The following Articles of the Decree-Law have been amended:
- Article 1 on Definitions, including the insertion of new definitions.
- Article 5
- Article 7
- Article 13
- Article 15
- Article 21
- Article 26
- Article 27
- Article 30
- Article 33
- Article 36
- Article 45
- Article 46
- Article 48
- Article 55
- Article 57
- Article 61
- Article 62
- Article 65
- Article 67
- Article 74
- Article 76
- Article 77
- Article 80
- Article 83
A new Article 79 bis has also been inserted in the Decree-Law on Statute of Limitation. This Article is further clarified in this Public Clarification.
The list above does not include Articles where the translation to English has been enhanced.
This Public C...