United Arab Emirates MOF Posts Cabinet Decision Amending Executive Regulations of Federal-Decree Law on VAT

The Emirati Ministry of Finance Sept. 26 posted Cabinet Decision No. 100 of 2025, amending the Executive Regulations of Federal Decree-Law No. 8 of 2017 on VAT. The amendments include: 1) changes to the article on tax invoices, which covers topics such as the required elements of tax notices, when a registrant is and isn’t required to issue a tax invoice, and when registrants can issue tax notices electronically; and 2) updates to the article on tax credit notes, which covers topics such as when the Federal Tax Authority may determine that issuance or delivery of a tax credit note ...