The Federal Tax Authority (“FTA”) has announced that starting from 1 July 2023, qualifying registrants who supply goods and services through e-commerce at a value exceeding AED100 million during a calendar year must report in their Value Added Tax (“VAT”) returns the supplies based on the Emirate in which the supplies are received, in addition to keeping supporting evidence and records of their transactions to prove the Emirate where the supply was received.
Source: Zawya
