Cabinet Decision No. 100 of 2024 amends Article 16 of the VAT Executive Regulations, clarifying obligations for taxable persons granted an exception from VAT registration. This Decision implements provisions of Article 15 of the VAT Decree-Law. It mandates that any person exempted from registration must inform the Federal Tax Authority within ten working days of business changes rendering them ineligible, such as making a standard-rated supply. Following such a change, the person is required to proceed with tax registration, ensuring timely compliance with the law.