Cabinet Decision No. 100 of 2024 introduces crucial clarifications regarding Value Added Tax on inter-governmental transactions. By adding Article 3 BIS, this Decision establishes that certain transactions involving government real estate between government agencies shall not be considered a supply for VAT purposes. This includes the transfer of ownership or rights to use government buildings, infrastructure, and capital projects. The Decision defines the scope of qualifying assets and specifies that the exception for the granting of rights to use applies retroactively from 1 January 2023, ensuring legal certainty for public sector entities.