This Decision amends provisions of the VAT Executive Regulations, specifically updating Article 53 concerning non-recoverable input tax. It refines the rules for blocked input VAT on entertainment services for non-employees and on motor vehicles available for personal use, providing clear definitions and exceptions. A key update introduced by this amendment permits taxable persons to recover input tax on health insurance costs incurred for their employees and their families, subject to having a contractual obligation or a documented policy. These clarifications support the application of the VAT recovery principles outlined in Federal Decree-Law No. 8 of 2017.