The UAE Cabinet has issued Cabinet Decision No. 149 of 2026, amending certain provisions of Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax.
The amendments introduce changes concerning composite supplies, the Profit Margin Scheme, healthcare supplies, input tax recovery, employee-related expenses, input tax apportionment, Capital Assets Schemes and Tax Credit Notes.