Federal Decree-Law No. 100 of 2024 introduces targeted amendments to the UAE VAT legislation, specifically clarifying the conditions for zero-rating certain means of transport under Article 34. The Decree-Law expands the scope to explicitly include the 'import' of qualifying means of transport, in addition to their supply. Furthermore, it refines the criteria for aircraft, replacing the term 'commercial purposes' with the more specific 'commercial transport of passengers or goods'. These changes, effective from 15 November 2024, aim to provide greater clarity for businesses involved in the transport sector.