The UAE Ministry of Finance issued Cabinet Decision No. 149 of 2026 on 1 September 2026, amending Cabinet Decision No. 52 of 2017 (the VAT Executive Regulation). Most changes take effect from 1 October 2026: a new restriction on recovering input tax for cash-paid supplies above a threshold, clearer rules on employee accommodation input tax recovery, an updated scope for the Capital Assets Scheme, and new treatment for composite supplies. The revised input tax apportionment methodology under Article 55 is delayed to the first Tax Year starting after 1 October 2027.
If your business handles cash transactions, provides staff accommodation, claims input tax under the Capital Assets Scheme, or bundles multiple goods and services into one supply, this decision changes how you calculate and support your input tax claims starting next month.
Read the full breakdown, including the key changes table, sector impact, and a pre-1-October action checklist, on Qaspro Global:
https://qasproglobal.com/uae-vat-amendments-2026-cabinet-decision-149/
