Cabinet Decision No. 88 of 2021 amends the Value Added Tax Executive Regulations, specifically updating Clauses 5 to 10 of Article 51 concerning Designated Areas. The Decision refines the rules for determining the place of supply for goods within these zones. It clarifies that a supply of goods is considered inside the State if consumed, unless incorporated into another product also within the zone. Crucially, it introduces new conditions for freight and delivery services supplied with goods sold via an electronic platform by a non-resident supplier, treating them as outside the State under specific criteria.