Introduction to UAE Cabinet Decision No. 91 of 2023: Reverse Charge Mechanism on Electronic Devices

• UAE introduced Cabinet Decision No. 91 of 2023 on Electronic Devices
• Decision defines Electronic Devices as mobile phones, smart phones, computer devices, tablets, and their components
• Decision applies Reverse Charge Mechanism to Electronic Devices
• Reverse Charge Mechanism applies when a supplier provides Electronic Devices to a registered Recipient of Goods for resale or use in production
• Supplier is relieved of responsibility for accounting for Tax on Electronic Devices
• Recipient is responsible for accounting for Tax on value of devices received
• Exceptions to the Reverse Charge Mechanism may apply if supply is subject to zero rate Tax
• Compliance procedures include providing written declaration and confirming registration status
• Non-compliance with declaration requirements results in Reverse Charge Mechanism not applying

Source: nrdoshi.ae

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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