This Public Clarification, VATP0035, provides guidance on Ministerial Decision No. 262 of 2023, which establishes the criteria for identifying 'parts and pieces' of Electronic Devices. This determination is crucial for applying the VAT reverse charge mechanism under Cabinet Decision No. 91 of 2023. The document details the three primary criteria outlined in Article 3 of the Ministerial Decision, specifying that a part must be used in manufacturing, be necessary for normal operation, or be a replacement part. It also clarifies specific exclusions, such as SIM cards and items that only enhance functionality, providing examples to assist registrants.