Ministerial Decision No. 262/2023 Criteria to be Followed in the Determination of Parts and Pieces of Electronic Devices

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Minister of State for Financial Affairs has decided:

Having reviewed the Constitution,

Federal Law No. 1/1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,

Federal Decree-Law No. 13/2016 on the Establishment of the Federal Tax Authority, and its amendments,

Federal Decree-Law No. 28/2022 on Tax Procedures,

Federal Decree-Law No. 8/2017 on Value Added Tax, and its amendments,

Cabinet Decision No. 52/2017 on Executive Regulation of the Federal Decree-Law No. 8/2017 on Value Added Tax, and its amendments, and

Cabinet Decision No. 91/2023 on the Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of Value Added Tax.

Article 1 - Definitions

The definitions of the Federal-Decree Law No. 8/2017 and Cabinet Decision No. 91/2023 referred to above shall apply to this Decision, in addition the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires: