01
Document overview
The complete article-level VAT reverse-charge rules for supplies of mobile phones, smart phones, computers, tablets, and their parts and components between registrants.
- The recipient must intend to resell the devices or use them to produce or manufacture electronic devices.
- Before supply, the recipient gives two written statements and the supplier verifies registration.
- Zero-rated supplies are excluded; parts are subject to the separate criteria in Decision No. 262/2023.
02
Scope and exclusions
Applies to
Supplies of mobile phones, smart phones, computers, tablets, and their parts and components between UAE VAT registrants where the recipient intends to resell them or use them to produce or manufacture electronic devices.
Limitations and exclusions
It does not apply to zero-rated supplies or where the recipient's required written declarations are missing. Parts and components must also satisfy Ministerial Decision No. 262/2023; accessories that merely enhance enjoyment, SIM cards and similar external smart cards are excluded.
03
Document text
The definitions stipulated in Federal Decree by Law No. (8) of 2017 Concerning the Value Added Tax and amendments shall apply to this Resolution; otherwise, the following term shall have the meaning appearing next to it, unless the context requires otherwise: Electronic Devices: Mobile phones, smart phones, computers, tablets and their parts and components.
1. In the event a supplier has supplied Electronic Devices to a registered recipient, and the latter's intention was to resell them or use them for the production or manufacturing of Electronic Devices, the following rules shall apply: a. The supplier shall not be responsible for calculating the Tax related to the supply of Electronic Devices and shall not record it in his Tax Return. b. The recipient of the Electronic Devices shall calculate the Tax on the value of the Electronic Devices supplied to him and shall be responsible for all the Tax obligations arising from such supply and for calculating the Due Tax thereof. 2. The provisions of Clause (1) of this Article shall not apply in the event the supply of Electronic Devices is subject to zero-rated Tax in accordance with Clause (1) of Article (45) of Federal Decree by Law No. (8) of 2017 referred to above. 3. For the purposes of implementing Clause (1) of this Article, the following shall be taken into consideration: a. The recipient of the Electronic Devices shall commit to the following before the Date of Supply: 1. Provide the Electronic Devices supplier with a written statement clarifying that the supply of Electronic Devices is intended for the purposes stipulated in Clause (1) of this Article. 2. Provide the Electronic Devices supplier with a written statement confirming that he is registered with the Authority. b. The Electronic Devices supplier shall commit to the following before the Date of Supply: 1. Receive and retain the statements stipulated in Paragraph (a) of Clause (3) of this Article. 2. Validate that the Electronic Devices recipient is registered in accordance with the means applicable by the Authority in this regard. 4. In the event the Electronic Devices recipient fails to provide the statements stipulated in Paragraph (a) of Clause (3) of this Article, the provisions of Clause (1) of this Article shall not be applicable to him, and the said recipient shall not consider the Electronic Devices to be used or intended to be used for the events stipulated in Paragraphs (a) and (b) of Clause (1) of Article (54) of Federal Decree by Law No. (8) of 2017 referred to above.
For the purposes of implementing this Resolution, the Minister of Finance shall issue a resolution identifying the standards to be followed when determining the parts and components related to Electronic Devices.
This Resolution shall be published in the Official Gazette and shall enter into force after sixty (60) days from the date of its publication.
04
Publication status
Source and translation status
The official Arabic text controls; the English translation is published on the government portal. Russian and Chinese are 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 August 2023 — Cabinet Resolution No. 91/2023 was issued.
- 30 August 2023 — published in Official Gazette No. 758.
- 30 October 2023 — the regime began to apply after the 60-day period; the portal card displays 29 October, while FTA Public Clarification VATP035 expressly states 30 October.
- 25 August 2026 — four-language alignment and legal-editorial review of all 4 articles completed.
06
Official primary source
Cabinet Resolution No. 91 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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