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The Ministry of Finance has recently announced Federal Decree-Law No. 18 of 2022 on the Amendment of some provisions of the Federal Decree-Law No. 8 of 2017 on VAT (the Amendment Law).
The Amendment Law amends some provisions of the Federal Decree-Law No. 8 of 2017 on VAT which shall take effect from 1 January 2023.
Some of the major amendments are the following:
There are some further amendments to certain provisions to clarify and confirm their intended meanings.
These amendments have been made based on past experiences and challenges faced by various business sectors and with keeping in mind international best practices in line with the GCC Unified VAT Agreement.
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