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UAE VAT Update – Cabinet Decision No. 149 of 2026
01/10/2026Cabinet Decision No. 149 of 2026 amends the UAE VAT Executive Regulation, effective 1 October 2026.
The changes cover composite supplies, the profit margin scheme, input tax recovery on employee benefits, cash payment restrictions, the Capital Asset Scheme and Tax Credit Notes.
The input tax apportionment changes apply from the first tax year that starts after 1 October 2027.
Read more to know how these changes may affect your business.