Cabinet Decision No. 100 of 2024 amends Article 52 of the VAT Executive Regulations, providing detailed conditions for input tax recovery in specific scenarios. This Decision clarifies the application of Article 54 of the VAT Decree-Law. It specifies that input tax is recoverable for financial services supplied to a recipient outside the UAE, even with a short-term, unconnected presence in the State. It also sets conditions for refunding tax paid in another applying state for goods transferred to the UAE. Additionally, it confirms full input tax recovery on the first zero-rated lease of a residential building.