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CD No. 91 of 2023 on VAT Reverse Charge

CD No. 91 of 2023 on VAT Reverse Charge


CD No. 91 of 2023 on Reverse Charge Mechanim on ” Electronic Devices among REGISTRANTS in the State for the Purpose of UAE VAT.

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

2).Effect From : 25th October, 2023

3).Apply to : Both Receipient and Supplier both must have TRN.

4).Not Alpply to : if the supply of Electronic Devices is subject to Tax at the zero rate i.e. Direct or Indirect export of goods from UAE with Zero Rate.

5).Process: Prior to Date of Supply,

  • Receipient Responsible to Provide ” Written Declaration ” to Electronic Devices (ED) Supplier says that Intention to resell or use in producing or
    manufacturing electronic devices & confirm Receipient TRN number.
  • Supplier Responsible to receive ” written declaration from Receipient” and Verify TRN number.

6). Implications:

Supplier shall not be responsible for accounting for Tax related to the supply of the Electronic Devices, and shall not report such Tax in his tax return.

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

resulting from such supply and for accounting for Due Tax thereon.