Introduction of a special reverse charge mechanism for the supply of electronic devices

The UAE Cabinet has issued a new Decision No. 91 of 2023, published in the official gazette, introducing a special reverse charge mechanism to the local supply of electronic devices.

Where a supplier makes a supply of electronic devices to a registered recipient in the UAE, and the recipient intends to either resell such devices or use them to produce or manufacture electronic devices, the supply shall be treated under the reverse charge by the recipient subject to meeting certain conditions.

Source PwC

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