Registrants are required to report their standard rated supplies per Emirate in the relevant box 1 of their VAT returns. This requires them to keep records of their transactions to prove in which Emirate the supply was made.
According to the general rule, supplies should be reported in the Emirate in which the taxable person's establishment that is most closely related to the supply, is located.
Cabinet Decision No. 99 of 2022 on the Amendment of Some Provisions of Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax has amended Article 72 of the Executive Regulation, and requires certain taxable persons to report, and keep records of e-commerce transactions according to the Emirate in which these supplies are received.
In accordance with the new amendment to Article 72 of the Executive Regulation, the Ministerial Decision No. 26 of 2023 on the Criteria and Conditions for Electronic Commerce for the Purposes of Keeping Records of the Supplies Made, was issued, which is discussed ...