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VAT Reverse Charge on Electronic Devices — articles 1–4

  1. Article 1 — Article (1) Definitions

    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,…

  2. Article 2 — Article (2) Application of the Reverse Charge Mechanism on Electronic Devices

    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 rul…

  3. Article 3 — Article (3) Electronic Devices Parts and Components

    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.

  4. Article 4 — Article (4) Publication and Entry into Force

    This Resolution shall be published in the Official Gazette and shall enter into force after sixty (60) days from the date of its publication.

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