UAE implemented RCM applicability on mobile devices via Cabinet Resolution No. (91) of 2023, which could have an effect on the electronic industry.
The Public Clarification intends to clarify the purpose of the updates in the legislation, the goods in scope, and the practical implications of the compliance requirements introduced.
- Scope of Transactions – For resale or to use in production or manufacturing
- Scope of goods – Electronic Devices
- Reverse Charge Mechanism (RCM)
- Taxable supplies falling outside the scope of Cabinet Decision No. 91 – Direct and Indirect Exports
- Not meeting the compliance requirements – the supplier accounts for VAT
- Not meeting the compliance requirements – the Recipient cannot recover the input tax
- Designated Zones
Source: hlbhamt.com
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