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Cabinet Decision (CD) No. 91 of 2023

Cabinet Decision (CD) No. 91 of 2023 on Reverse Charge Mechanism on ” Electronic Devices among REGISTRANTS in the State for the Purpose of UAE VAT.



On 25th August 2023, UAE FTA (Federal Tax Authority) introduced Cabinet Decision No. 91 of 2023, published in the official Gazette, Which will be enforced from 25th October 2023.

Electronic Devices

Electronic Devices Includes Mobile Phones, Smart Phones, Computer Devices, Tablets and Pieces and Parts thereof.

RCM on Electronic Devices

Reverse Charge Mechanism (RCM) is applicable on Electronic Devices based on the Cabinet Decision. What does this mean for a Taxpayer?

i) When does this RCM apply?

The RCM in UAE comes into place when the supplier provides Electonic Devices to a registered Receipt of Goods with the intention of either resales or use as raw material in the production/manufacturing of more Electronic Devices.

Supplier Responsible to receive ” written declaration from Recipient” and Verify TRN number.

Implementation Procedure:

Prior to the Date of Supply, the Recipient is Responsible for providing a ” Written Declaration” about the intention of the Electronic Devices to the Supplier

ii) Exemption to this Rule?

If the supply of Electronic Devices is subject to Tax at the zero rate as per Article 45 of Federal Decree-Law No. 8 of 2017( i.e. Direct or Indirect export of goods from UAE with Zero Rate.)

iii) Are there any consequences of non-compliance?

Yes, if the Recipient of Electronic Devices shall account for the Tax on the value of the Electronic Devices supplied to him, and shall be responsible for all tax obligations.

Singiri & Co ensures smooth implementation of RCM in your organization for more details you can reach out to us at +971 589 320 410 or send a query to