Article 4 of the UAE VAT Executive Regulations governs a supply of more than one component made for one price, requiring the Person to determine whether it is a single composite supply or multiple supplies, and setting the principal component test and the conditions of a price that is not separately identified and a single supplier. Cabinet Decision No. 149 of 2026 adds a clause, effective from 1 October 2026, barring a Taxable Person from treating such a supply as multiple supplies where its nature and economic substance show the components are interconnected and cannot be separated.