This is not an Official Translation:
Criteria and Conditions for Electronic Commerce for Purposes of Keeping Records of the Supplies Made
Ministerial Decision No. 26 of 2023
Issued 22 Feb 2023 - (Effective from the Date of Publishing in the Official Gazette)
The Minister of State for Financial Affairs has decided:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Law No. 7 of 2017 on Tax Procedures, and its amendments,
Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 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 of 2017 on Value Added Tax, and its amendments. |
Executive Regulation | : | Cabinet '/decisions/uae-indirect-vat-8-of-2017-bl-52-article-1-of-2017'Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments. |
Person | : | Natural or legal person. |
Taxable Person | : | Any Person registered or obligated to register for Tax purposes under the Decree-Law. |
Goods | : | Physical property that can be supplied, including but not limited to real estate, water, and all forms of energy as specified in the Executive Regulation. |
Services | : | Anything that can be supplied other than Goods. |
Supplier | : | A Person who supplies Goods or Services. |
Electronic Commerce Medium | : | A website, portal, gateway, interface, platform, marketplace, programme interface (API), or similar application which facilitates the sale of Goods or Services, including electronic means, electronic platform, a store in social media and electronic applications or similar. |
Article 2 - Scope of the Decision
This Decision sets out the criteria and conditions for electronic commerce according to the provisions of Clause 5 of Article 72 of the Executive Regulation.
Article 3 - Criteria and Conditions for Electronic Commerce
A supply of Goods and Services shall be considered to be an electronic commerce supply made via an Electronic Commerce Medium where all of the following criteria and conditions are met:
The Goods and Services are listed or advertised on an Electronic Commerce Medium;
The Goods and Services are ordered through the Electronic Commerce Medium, regardless of whether the payment is made online or not;
In the case of a supply of Goods, the Goods are delivered to a location specified by the customer whereby this location is not owned by the supplier nor operated by that supplier.
In the case of a supply of Services, the Services are provided, or the right to receive the Services is granted to the customer with minimal or no human intervention.
Article 4 - Publication and Application of the Decision
This Decision shall be published in the Official Gazette and shall come into force from the date of its publication.