Cabinet Decision No. 99 of 2022 amends record-keeping obligations under the VAT Executive Regulations. It specifically modifies Article 72, introducing detailed requirements for taxable persons to maintain records proving the Emirate where a supply is connected. A key provision mandates that businesses with taxable e-commerce supplies exceeding AED 100 million annually must keep records showing the Emirate where the supply is received. This rule applies regardless of the supplier's fixed establishment location. The Decision outlines the definition of electronic commerce and specifies the implementation timeline, reinforcing the framework of Article 78 of the Decree-Law.