UAE VAT Executive Regulation: What Changes Under Cabinet Decision No. 149 of 2026
The UAE Cabinet has issued a fresh round of amendments to the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax. Cabinet Decision No. 149 of 2026 was issued on 1 September 2026 and takes effect from 1 October 2026, although certain amendments to the input tax apportionment rules apply