Cabinet Decision No. 149 of 2026
TAX ALERTThe UAE has introduced targeted amendments to its VAT Executive Regulations through Cabinet Decision No. 149 of 2026. This article examines the most commercially significant changes, including updates to input tax recovery, single composite supplies, employee-related expenses, high-value cash payments and input tax apportionment, alongside key clarificatory amendments that may require businesses to review their VAT policies, documentation and compliance processes.