01
Document overview
A navigation page for the VAT Executive Regulation separating rules effective on 13 September 2026 from future provisions in Decision 149/2026.
- Current-law cut-off: 13 September 2026.
- Decision 149/2026 mainly takes effect on 1 October 2026.
- Specified e-invoicing rules apply from the tax year after 1 October 2027.
02
Scope and exclusions
Applies to
Decision 52/2017 and effective amendments govern registration, supplies, place/time of supply, exemptions, zero-rating, input tax, invoices, returns and records. Most of Decision 149/2026 takes effect on 1 October 2026.
Limitations and exclusions
Future-effective provisions are not presented as current: specified new Article 55 paragraphs apply from the first tax year after 1 October 2027. The underlying VAT Law is a separate instrument.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 10 September 2026 — the FTA published the consolidated material; future rules are separated.
- Reviewed 13 September 2026
06
Official primary source
Cabinet Decision No. 52 of 2017 · amendments through No. 149 of 2026
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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