In brief
The Ministry of Finance in UAE has published Cabinet Decision No. (91) of 2023 (the ‘New Decision’) on the application of a new Reverse Charge Mechanism (the ‘New Mechanism’) on the local supplies of electronic devices, for Value Added Tax (‘VAT’) purposes.
The New Decision was published in the official gazette on 30 August 2023 and will come into effect after 60 days from its publication date.
-
Summary of the application and conditions of the New Mechanism
Source: KPMG
Latest Posts in "United Arab Emirates"
- UAE Cabinet Decision No. 106 of 2025: Penalties for E-Invoicing Non-Compliance
- UAE to Implement Key VAT Law Amendments from January 2026 to Enhance Tax Compliance
- UAE Announces Penalties for Non-Compliance with Mandatory E-Invoicing Starting July 2026
- UAE Amends VAT Law for 2026: Streamlined Compliance, Refund Limits, and Stronger Anti-Evasion Measures
- UAE Amends VAT Law to Enhance Transparency, Efficiency, and Strengthen Tax Compliance from 2026
