Cabinet Decision No. 91/2023 On the Application of the Reverse Charge Mechanism to Electronic Devices Among Those Registered in the State for the Purposes of Value-Added Tax
The Cabinet,
After perusal of the Constitution;
Federal Decree-Law No. 8/2017 on the Value Added Tax (VAT), and its amendments;
Based on the proposal of the Minister of Finance, and the approval by the Cabinet,
Has decided:
Article 1 - Definitions
The definitions mentioned in Federal Decree-Law No. 8/2017 on the Value Added Tax (VAT) and its amendments, shall apply to the present Decision. Otherwise, the following terms and expressions shall have the meanings assigned thereto, unless the context requires otherwise:
Electronic Devices: Mobile phones, smart phones, computers, tablets, their parts and components.
Article 2 - Application of the Reverse Charge Mechanism to Electronic Devices
1- If a supplier supplies electronic devices to a registered recipient, and the recipient intends to resell them or use them to produce or manufacture electronic devices, the following rules shall apply: