Cabinet Decision No. 100 of 2024 introduces targeted amendments to the UAE's Tax Refunds for Tourists Scheme. This Decision primarily modifies Article 68 of the VAT Executive Regulations, clarifying the conditions for eligibility. A key change is the standardisation of the timeframe for tourists to depart from the UAE and export their purchased goods, which is now set at ninety (90) days from the date of supply, replacing the previous '3 months' period. The Decision reaffirms the conditions for the scheme, including the definition of an overseas tourist and the requirement for goods to be exported.