This Public Clarification outlines amendments to the VAT Executive Regulation (Cabinet Decision No. 52 of 2017) introduced by Cabinet Decision No. 100 of 2024, effective 15 November 2024. It details significant changes across numerous articles, including new definitions for 'virtual assets' and 'business day' in Article 1, updated rules for deemed supplies in Article 5, tax registration and deregistration in Articles 7 to 16, and refined conditions for zero-rating exports of goods and services in Articles 30 and 31. The clarification also addresses input tax recovery for employee health insurance and updates to tax invoicing requirements.