The FTA posted initial drafts of the VAT practice on its website on December 12, 2022:

This draft constitutes a working paper of the FTA, which will be submitted to the Consultative Body as well as to interested parties for practical consultation. The deadline for comments is January 13, 2023.

The documents as well as all other draft practice determinations of the VAT Department are available here.

Tax topics covered in this post:
Value Added Tax (VAT)