Cabinet Decision Cabinet Decision No. 52 of 2017 Cabinet

CD 52/2017 — VAT Executive Regulation

Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax

In force — amended Issued 26 November 2017 In force from 1 January 2018

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Official Arabic title
قرار مجلس الوزراء رقم (52) لسنة 2017 في شأن اللائحة التنفيذية للمرسوم بقانون اتحادي رقم (8) لسنة 2017 في شأن ضريبة القيمة المضافة
Document type
Cabinet Decision (Executive Regulation)
Number
52
Issued by
Cabinet
Administered by
Federal Tax Authority
Issued
26 November 2017
In force from
1 January 2018
Current position
In force with amendments. The current FTA consolidated text (September 2026) lists seven amending Cabinet Decisions, the latest being Cabinet Decision No. 149 of 2026 (effective 1 October 2026).
Topics
VAT · Registration · Returns & payment · Invoicing & records
Official text
Official Arabic text · English translation (unofficial)

Factual summary

The VAT Executive Regulation. It supplies the detail the VAT law leaves to regulation: registration and deregistration procedures, the contents of tax invoices and credit notes, the conditions for zero-rated and exempt supplies, input tax recovery and apportionment, the capital assets scheme, and the timing of tax returns and payment. It has been amended several times; the latest amendment, Cabinet Decision No. 149 of 2026, applies from 1 October 2026, with the new apportionment rules starting from the first tax year commencing after 1 October 2027.

What it means in practice Professional insight

Who: every VAT registrant. What to do: apply the Regulation's invoice contents, record and apportionment rules, and check whether a provision you rely on was replaced by Cabinet Decision No. 149 of 2026. Return and deregistration deadlines are computed in the Tax Calendar from the rules listed with this record.

What changed

  1. 26 November 2017 Issued
  2. 1 January 2018 In force
  3. 4 June 2020 Amended by Cabinet Decision No. 46 of 2020
  4. 11 March 2021 Amended by Cabinet Decision No. 24 of 2021 (effective 1 January 2018)
  5. 28 September 2021 Amended by Cabinet Decision No. 88 of 2021 (effective 30 October 2021)
  6. 21 October 2022 Amended by Cabinet Decision No. 99 of 2022 (effective 1 January 2023)
  7. 6 September 2024 Amended by Cabinet Decision No. 100 of 2024 (effective 15 November 2024)
  8. 12 August 2025 Amended by Cabinet Decision No. 100 of 2025 (effective 29 September 2025)
  9. 1 September 2026 Amended by CD 149/2026 — VAT Regulation amendments — Arts. 4, 29, 41, 52, 53, 54, 55, 57, 60 (effective 1 October 2026): Composite supplies, medical zero-rating, staff benefits, cash-paid supplies, input-tax apportionment (deferred part), capital assets, tax credit notes.

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 23 August 2017 Federal Decree-Law FDL 8/2017 — VAT Law In force — amended
    1. 26 November 2017 Cabinet Decision CD 52/2017 — VAT Executive Regulation — Executive Regulation of this law In force — amended
      1. 1 September 2026 Cabinet Decision CD 149/2026 — VAT Regulation amendments — Amends Arts. 4, 29, 41, 52, 53, 54, 55, 57, 60 In force
    2. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force (see E-Invoicing)

Official sources

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Related services: VAT Services · VAT Health Check

Last verified against official sources: 5 October 2026 · اقرأ بالعربية

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.