A collection of the brief insights throughout February 2023 of the type provided on an ad hoc basis in our Latest digital tax byte update.
28 February 2023 - UAE Decision and Public Clarification provide guidance on e-commerce VAT reporting
Insofar as UAE law requires that, from 1 July 2023, taxpayers making taxable supplies through electronic commerce exceeding the threshold of AED 100 million are required to keep records to prove the Emirate in which the supply is received, Ministerial Decision No.26 of 2023 and the Federal Tax Authority's Public Clarification VATP033 provide vital guidance.
The Decision sets out that the supply of goods and services shall be considered to be an electronic commerce supply via an Electronic Commerce Medium where four criteria are met with respect to their listing/advertising, ordering, goods delivery or provision of service with minimal human intervention.
