Cabinet Decision No. 100 of 2024 amends Article 31 of the VAT Executive Regulation, refining the conditions for zero-rating the export of services. The Decision clarifies that for zero-rating to apply, the service must not be deemed performed in the UAE under specific clauses of the Decree-Law. It also tightens the rules for supplies to non-residents where the service is received in the State by a person unable to fully recover input tax, now referencing both Article 54 and Article 57 of the Decree-Law. This update ensures a more precise application of VAT rules.