On September 26, 2022, the UAE President, His Highness Sheikh Mohamed bin Zayed Al Nahyan, issued the Federal Decree-Law No.18 of 2022, amending a few provisions of the Federal Decree-Law No. 8 of 2017 on value-added tax (VAT). The executive regulation related to this VAT law was issued on October 21, 2022 through Cabinet Decision No. 99 of 2022. The amendments will take effect from January 1, 2023.
Clause 7(3) has been added to the revised VAT law. The addition defines that any other supply specified in this VAT regulations shall not be considered a supply.
Amended VAT treatment for director services
