Article 29 of the UAE VAT Executive Regulations lets a Taxable Person calculate Tax by reference to the profit margin on second-hand Goods, antiques over 50 years old and collectors' items acquired from a non-Registrant or from a Taxable Person who applied the scheme, and prescribes the stock book, purchase invoice and Tax Invoice requirements. Cabinet Decision No. 149 of 2026 amends the clause on purchase price so that costs or fees incurred to purchase the Good are included only where the Input Tax on them is not recoverable under Article 54 of the Decree-Law.