Amendments to VAT Federal Decree-Law – Federal Decree-Law No. 18 of 2022
Issue
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.
Summary
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.
VATP030 – Amendments to VAT Decree-Law – 17 11 2022 Download the complete