The records of all goods and services supplied by or for the benefit of the taxable person, shall be kept and shall show the goods, services, suppliers and their agents in sufficient detail, so as to enable the Authority to easily identify such goods and services, suppliers and agents.

Subject to the provisions of Article 78 of the Decree-Law, the taxable person that makes any taxable supply of goods or services in the State shall keep the transaction's records to prove the emirate wherein the fixed establishment related to such supply is located.

[Notwithstanding the provisions of Clause (2) above, if the taxable person that makes any taxable supply of goods or services does not have a fixed establishment in the State, the following shall apply:

1. In the event that it has a headquarters in the State, it shall keep records of the transaction to prove the emirate in which the headquarters is located.

2. In the event that it does not have a headquarters in the State, it shall keep records of the transaction to prove the emirate in which the supply is received.] ^[G93]

Notwithstanding what is stated in Clauses (2) and (3) of this Article, in the event that the value of taxable supplies made by the taxable person through electronic commerce exceeds the amount of (AED 100,000,000) one hundred million dirhams during the calendar year, it shall keep records of the transaction to prove the emirate in which the supply is received for the period specified in Clause (6) of this Article.

For the purposes of Clause (4) of this Article, electronic commerce refers to the transaction involving the sale of goods or services through electronic means, an electronic platform, a store on social media, or electronic applications in accordance with criteria and conditions specified by the Minister.

For the purpose of implementing the provisions of Clause (4) of this Article, the provisions relating to taxable supplies via electronic commerce shall apply to each taxable person as follows:

1. Starting from the first tax period that begins on or after July 1, 2023 and for a period of 18 months for the taxable person whose taxable supplies made via electronic commerce has exceeded the limit stipulated in Clause (4) of this Article during the calendar year ending on December 31, 2022; and/or

2. For a period of two years starting from the first tax period of the calendar year that begins after the date of exceeding the taxable supplies made by the taxable person through electronic commerce, the limit stipulated in Clause (4) of this Article.