Ministerial Decision No. 26/2023 Criteria and Conditions for Electronic Commerce for Purposes of Keeping Records of the Supplies Made

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The Minister of State for Financial Affairs has decided:

Having reviewed the Constitution,

Federal Law No. 1/1972 on the Competencies of the 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 Law No. 7/2017 on Tax Procedures, and its amendments,

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

Article 1 - Definitions

In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires:

  • State: United Arab Emirates.

  • Ministry: Ministry of Finance.

  • Minister: Minister of Finance.

  • Authority: Federal Tax Authority.

  • Tax: Value Added Tax.

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