Cabinet Decision No. 99 of 2022 introduces key amendments to the UAE VAT Executive Regulations, primarily focusing on the definition of a 'Supply of Services'. The Decision clarifies and expands the scope of what constitutes a supply of services, including the transfer of intangible rights and refraining from activities. Crucially, it amends Article 3 to specify that duties performed by a natural person appointed as a board member for a government or private sector entity are not considered a supply of services. This provides essential clarity for businesses on the VAT treatment of director fees.