United Arab Emirates: Implemented Cabinet Decision No. 91 on Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of VAT
Description
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…
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
infrastructure provider: network hardware and equipment
Implementation Level
national
Government Branch
executive
Government Body
central government