Cabinet Decision No. 91 of 2023 Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of Value Added Tax

The Cabinet:
- Having reviewed the Constitution, 
- Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments;  
- Pursuant to what was presented by the Minister of Finance and approved by the Cabinet, Decided:

Article 1 — Definitions

The definitions contained in the Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments, shall apply to this Decision, as an exception to that, the following expression shall have the meaning assigned against it, unless the context requires otherwise: 

Electronic Devices: Mobile phones, smart phones, computer devices, tablets and pieces and parts thereof.

Article 2 — Application of the Reverse Charge Mechanism on Electronic Devices 

1.    Where a supplier provides Electronic Devices to a registered Recipient of Goods and the intention of the Recipient of Goods was to resell or use them in producing or manufacturing Electronic Devices, the following rules shall apply:

a.    The supplier shall not be responsible for accounting for Tax related to the supply ...