GTL Summary:

Article 75 of this Cabinet Decision establishes the official timeline for the enactment of the Executive Regulations for UAE VAT. It mandates the publication of the Resolution in the Official Gazette and defines the entry into force date as 1 January 2018. The Article provides precision by specifying that the regulations become effective at the earlier of either the opening of business or 7 am on that date. This provision is critical for determining the exact start of VAT obligations and compliance requirements.

Document Type: ERS - Executive Regulations
Law: VAT (FDL No 8 of 2017, as amended)
Decision Number: 52-article-75
Year: 2017
Country: 🇦🇪 UAE
Official Name: Article 75 - Publishing and Entry into Force
Last updated at: 2025-12-26 14:13:51 UTC

Part 18 - Final Provisions

Article 75 - Publishing and Entry into Force

This Resolution shall be published in the Official Gazette and shall enter into force as of 1st January 2018 at the earlier of the following:

  1. The time of opening of the business on 1 January 2018; or

  2. 7 am on 1st January 2018.

Fast-loading version for search engines - Click here for the interactive version