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Cabinet Resolution No. (91) of 2023 Concerning the Application of the Reverse Charge Mechanism on Electronic Devices Among Those Registered in the State for the Purposes of Value Added Tax

Resource No: RS029/2026
United Arab Emirates
Resource Information
Country United Arab Emirates Group Value Added Tax (VAT)
Category FTA Public Clarifications Sub-Category VATP034
Written By Nitesh Raizada Designation Accounts Executive
Effective Date 2023-08-30
Short Brief
Electronic Products purchased for resale or to use... Electronic Products purchased for resale or to use the products to in producing or manufacturing Electronic devices so as per Cabinet Decision No(91) of 2023 issued by UAE Cabinet on 30 August 2023 that VAT is accounted for in local supplies of Electronic devices between VAT registered businesses.Instead of the supplier charging the VAT, the buyer(recipient) accounts for the VAT under reverse charge mechanism.
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Content Sections
# Section Name Content
1 Concerning the Application of the Reverse Charge Mechanism on Electronic Devices

1.Introduces reverse charge mechanism (RCM) on specified electronic devices in the UAE.
2.Applies to supplies between VAT-registered businesses (B2B).
3.Supplier does not charge VAT; the buyer accounts for VAT.
4.Covers items like mobile phones, computers, and related devices.
5.Aims to prevent VAT fraud and improve compliance.
Attached Documents
Cabinet Resolution No. (91) of 2023
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References

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