United Arab Emirates: Cabinet Decision No. 91 on Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of VAT
Progress
Current status
in force
30 Oct 2023 in force
30 Aug 2023 adopted
Scope
Implementers
United Arab Emirates
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
infrastructure provider: network hardware and equipment
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Implemented Cabinet Decision No. 91 on Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of VAT
On 30 October 2023, the reverse charge mechanism for the value-added tax (VAT) Rule on the sale of electronic devices entered into force. The Rule mandates that suppliers should not apply VAT to the transaction, with the primary objective of prevent…
SourceEvent type
order
Action type
implementation
Government branch
executive
Government body
central government
Adopted Cabinet Decision No. 91 on Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of VAT
On 25 August 2023, the United Arab Emirates (UAE) Cabinet adopted the reverse charge mechanism for the value-added tax (VAT) Rule on the sale of electronic devices. The Rule mandates that suppliers should not apply VAT to the transaction, with the p…
SourceEvent type
order
Action type
adoption
Government branch
executive
Government body
central government