قانون الضرائب في الإماراتقرار مجلس الوزراء بشأن تطبيق آلية الاحتساب العكسي على الأجهزة الإلكترونية بين المسجلين في الدولة لأغراض ضريبة القيمة المضافة

Article (2) Application of the Reverse Charge the 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 it or use it 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 in his tax return. b. The recipient of the electronic devices shall calculate the tax on value of the electronic devices supplied to him and shall be responsible for all the tax liabilities arising from such supply and for calculating the due tax thereof.

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Cabinet Resolution of 2023 Concerning the Application of the Reverse Charge Mechanism on Electronic Devices among those Registered in the State for the Purposes of Value Added Tax 2 2. The provisions of clause (1) of this article shall not apply in the event the supply of electronic devices is subject to (0%) tax in accordance with clause (1) of Article (45) of Federal Decree by Law No. (8) of 2017 referenced 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 supply date: 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 supply date: 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 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 that are used or meant 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 referenced above.