Cabinet Decision No. 100 of 2024 amends the monetary thresholds for exceptions from the deemed supply provisions under UAE VAT law. In implementing Article 12(4) of the Decree-Law, it clarifies that the value of goods supplied as samples or gifts to a single recipient must not exceed AED 500 within a 12-month period. For the purposes of Article 12(5), it caps the total output tax due on all deemed supplies at AED 2,000 per person annually. A distinct, higher threshold of AED 250,000 is introduced for government or charitable entity suppliers.