Beta Version

Website Last updated:

May 15, 2026

Cabinet Decision No. 52 of 2017 serves as the comprehensive Executive Regulations for Federal Decree-Law No. 8 of 2017 on Value Added Tax. Issued by the UAE Cabinet, this Decision provides the detailed framework, rules, and procedures for the practical application of the VAT law. It elaborates on core concepts introduced in the Decree-Law, covering all aspects from registration and supplies to tax calculations. For instance, Article 1 establishes precise legal definitions for over 40 key terms, including 'Taxable Supply', 'Input Tax', 'Designated Area', and 'Related Parties', ensuring consistent interpretation and administration.

This is not an Official Translation

Executive Regulations of Federal Decree-Law No. 8 of 2017 on Value-Added Tax (VAT)

Cabinet Decision No. 52 of 2017 - Issued 26 Nov 2017 (Effective from 1 Jan 2018)

[Cabinet Decision No. 46 of 2020 - Issued 4 Jun 2020 (Effective from 4 Jun 2020)

Cabinet Decision No. 24 of 2021 - Issued 11 Mar 2021 (Effective from 1 Jan 2018)

Cabinet Decision No. 88 of 2021 - Issued 28 Sep 2021 (Effective from 30 Oct 2021)

Cabinet Decision No. 99 of 2022 - Issued 21 Oct 2022 (Effective from 1 Jan 2023)

Cabinet Decision No. 100 of 2024 - Issued 6 Sept 2024 (Effective from 15 Nov 2024)]

Cabinet Decision No. 100 of 2025 - Issued 12 Aug 2025 (Effective from 29 Sep 2025)

The Cabinet:

Having reviewed the Constitution;
Federal Law No. (1) of 1972 Regarding the Competences of Ministries and the Powers of Ministers, as amended;
Federal Decree-Law No. (13) of 2016 on the Establishment of the Federal Tax Authority;
Federal Law No. (7) of 2017 on Tax Procedures;
Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT); and
The proposal submitted by the Minister of Finance,

Hereby resolves as follows:

Part 1 - Definitions

Article 1

For the purpose of applying the provisions of this Resolution, the following words and expressions shall have the meanings assigned thereto respectively, unless the context otherwise requires: