The UAE Federal Tax Authority (FTA) released a VAT Public Clarification VATP040 addressing the amendments to the VAT Executive Regulations on 14 March 2025.

This Clarification offers guidance on various rules, including registration, telecommunications and electronic services, zero-rating of supplies, financial services, input tax recovery, tax invoices, tax credit notes, and record-keeping requirements.

Earlier, the Ministry of Finance announced that the UAE Cabinet had approved Decision No. 100 of 2024, which amends specific provisions of the Executive Regulations of Federal Decree-Law No. 8 of 2017 on Value Added Tax (VAT) on 5 October 2024.