This Cabinet Decision establishes the Executive Regulations for Federal Decree-Law No. 8 of 2017 on Value Added Tax. It provides the detailed procedural and administrative framework necessary for implementing the Decree-Law. The Decision elaborates on critical VAT concepts, including registration obligations, as detailed in Article 17 for persons taxable upon the law's entry into force on 1 January 2018. It also defines rules for supplies of goods and services, place of supply, tax invoices, accounting records, tax periods, and the payment and recovery of tax, ensuring comprehensive guidance for taxable persons.