The Federal Tax Authority (FTA) of the United Arab Emirates (UAE) published Ministerial Decision No. 26 of 2023 on ‘Criteria and Conditions for Electronic Commerce for Purposes of Keeping Records of the Supplies Made’ (Decision) and VAT Public Clarification VATP033 on ‘Amendments to Emirates’ Reporting – Electronic Commerce Supplies by Qualifying Registrants’ (Clarification).
Source: Aurifer
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