UAE: Amendment to VAT executive regulations concerning e-commerce supplies

Clarification on the amendments to Emirates’ reporting regarding e-commerce supplies by qualifying registrants

Electronic commerce supplies

The tax authority of the United Arab Emirates (UAE) in October 2022 published guidance—the UAE Cabinet of Ministers’ Decision No. 99 of 2022—to amend the UAE VAT executive regulations. For qualifying registrants, special rules were introduced to determine the Emirate against which e-commerce supplies are to be recorded and reported for value added tax (VAT) purposes. Read TaxNewsFlash

The tax authority has now published a clarification on the amendments to Emirates’ reporting regarding e-commerce supplies by qualifying registrants.

Furthermore, Ministerial Decision No. 26 of 2023 (22 February 2023) established the criteria and conditions for a supply of goods and services to be considered as an electronic commerce supply via an electronic commerce medium.

Key dates

  • The amended provisions became effective 1 January 2023.
  • Notification/reporting according to the new rules by qualifying registrants is required from 1 July 2023.
  • The tax authority has requested that registrants expected to be qualifying registrants inform the tax authority by 15 March 2023.

Read a March 2023 report prepared by the KPMG member firm in the United Arab Emirates

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