- The Federal Tax Authority (FTA) of the UAE has published a Ministerial Decision and VAT Public Clarification on electronic commerce reporting requirements.
- These requirements will come into effect from 1 July 2023 for E-commerce players with a turnover exceeding AED 100 million.
- Generally, supplies should be reported in the Emirate where the taxable person’s establishment is most closely related to the supply.
- However, as an exception, if the value of taxable goods and services through electronic commerce exceeds AED 100 million in a calendar year, the taxable person must keep records of the transaction to prove the Emirate in which the supply was received.
- The reporting applies to various electronic commerce mediums and requires services to be reported in Box 1 of the VAT return in the appropriate Emirate box. The FTA also reiterates its position on undisclosed agents.
Source Aurifer
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