This Executive Regulation provides the implementation framework for the UAE VAT Law (Decree-Law No. 8 of 2017). It establishes mandatory and voluntary registration thresholds (AED 375k/187.5k), defines the scope of zero-rated sectors like healthcare and education, and outlines the criteria for tax-exempt financial services. The regulation has been progressively updated through 2025 to incorporate modern economic activities, including virtual assets and e-commerce-specific record-keeping requirements.