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.
Interpretation and application must be checked against the official text and current version.