This Public Clarification summarises the amendments made to the VAT Law by Federal Decree-Law No. 16 of 2024, effective 30 October 2024, and Federal Decree-Law No. 16 of 2025, effective 1 January 2026. It explains the new definitions of Electronic Invoicing System, Electronic Invoice and Electronic Credit Note, the amended Non-Resident definition, and the removal of the requirement to issue a Tax Invoice to oneself for imported Concerned Goods and Concerned Services under Article 48(1). It also covers the Electronic Invoice condition for recovering Input Tax, the new Tax Invoice and Tax Credit Note obligations and Administrative Penalties, the five-year limit to claim a refund of Excess Recoverable Tax, the new Article 54 (bis) on Tax Evasion, and the repeal of Article 79 (bis).