01
Document overview
The complete article-level criteria for including electronic-device parts and pieces in the VAT reverse-charge regime, with express exclusions for non-essential accessories and SIM cards.
- Covers necessary manufacturing parts, necessary operating items and their replacements.
- Chargers, power cords and battery packs may qualify.
- Non-essential accessories, SIM cards and similar external smart cards are excluded.
02
Scope and exclusions
Applies to
Determining pieces and parts of electronic devices for the VAT reverse-charge regime under Cabinet Decision No. 91/2023.
Limitations and exclusions
Excluded are parts and accessories that merely enhance functioning or enjoyment but are not necessary for operation or feature activation, as well as SIM cards and similar external smart cards. Each product must be assessed against the stated criteria.
03
Document text
The definitions of Federal Decree-Law No. 8 of 2017 and Cabinet Decision No. 91 of 2023 referred to above shall apply to this Decision. In addition, the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires: Executive Regulation: Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments. Pieces and Parts: Pieces and Parts related to Electronic Devices.
This Decision specifies the criteria that should be followed in determining the Pieces and Parts related to Electronic Devices, in accordance with the provisions of Cabinet Decision No. 91 of 2023 referred to above.
1. Pieces and Parts are considered related to Electronic Devices if they meet any of the following criteria: a. Pieces and Parts that are normally used for the manufacturing or production of Electronic Devices and are considered necessary for the normal operation of the Electronic Devices. b. Pieces and Parts that are not normally used for the manufacturing or production of Electronic Devices, but are normally necessary for the operation of the Electronic Devices, such as chargers, power cords, battery packs and other similar Pieces and Parts. c. Pieces and Parts that are a replacement for Pieces and Parts that meet the criteria in Paragraphs (a) and (b) of Clause 1 of this Article. 2. Notwithstanding Clause 1 of this Article, the criteria in Clause 1 shall not be considered met in either of the following cases: a. Pieces and Parts that enhance the functioning or enjoyment of Electronic Devices, but are not necessary for the Electronic Devices' operation or to activate their features. b. SIM cards or other external smart cards of the same nature or with the same purpose.
This Decision shall be published in the Official Gazette and shall come into force on the date Cabinet Decision No. 91 of 2023 referred to above comes into force.
04
Publication status
Source and translation status
The Decision's Arabic text controls. The FTA English file is expressly labelled an unofficial translation; Russian and Chinese are unofficial SGC editorial translations.
Legal review
Legal-editorial review of classification and scope completed; the translation is not certified as official. · August 25, 2026
Republication status
Official document: publication relies on the official-documents exclusion in Article 3 of Federal Decree-Law No. 38/2021. Source-site access terms remain separately applicable.
Change history
- 25 October 2023 — Ministerial Decision No. 262/2023 was issued.
- 30 October 2023 — entered into force together with Cabinet Decision No. 91/2023.
- 25 August 2026 — translations and legal-editorial review of all 4 articles completed; the unofficial status of the English, Russian and Chinese texts is separately disclosed.
06
Official primary source
Ministerial Decision No. 262 of 2023
Official document: publication relies on the official-documents exclusion in Article 3 of Federal Decree-Law No. 38/2021. Source-site access terms remain separately applicable.
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