The UAE Ministry of Finance has issued a Ministerial Decision on the Criteria and Conditions for Electronic Commerce for Record Keeping of the Supplies Made. The decision requires certain taxable persons whose e-commerce supplies of goods and services exceed AED 100 million to keep records of e-commerce transactions according to the Emirate in which these supplies are received. The decision defines an electronic commerce medium and lists criteria and conditions for a supply of goods and services to be considered an electronic commerce supply made via an electronic commerce medium. The full text of the decision and related laws can be found on the Ministry of Finance website.
Source Taxbackinternational
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