This Public Clarification explains the key amendments to the UAE VAT Federal Decree-Law No. 8 of 2017, effective from 1 January 2023, introduced by Federal Decree-Law No. 18 of 2022. It details significant changes including new definitions in Article 1, provisions for existing registrants making only zero-rated supplies to request exception from registration under Article 15, and FTA-initiated deregistration per Article 21. It also clarifies place of supply, value of supply for related parties, and issuance timelines for tax invoices. A major addition is Article 79 bis, establishing a statute of limitation for VAT audits.