- UAE introduced Cabinet Decision No. 91 of 2023 on Electronic Devices
- Decision defines Electronic Devices as mobile phones, smart phones, computer devices, tablets, and their components
- Decision applies Reverse Charge Mechanism to Electronic Devices
- Reverse Charge Mechanism applies when a supplier provides Electronic Devices to a registered Recipient of Goods for resale or use in production
- Supplier is relieved of responsibility for accounting for Tax on Electronic Devices
- Recipient is responsible for accounting for Tax on value of devices received
- Exceptions to the Reverse Charge Mechanism may apply if supply is subject to zero rate Tax
- Compliance procedures include providing written declaration and confirming registration status
- Non-compliance with declaration requirements results in Reverse Charge Mechanism not applying
Source: nrdoshi.ae
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
