This Public Clarification, VATP034, details the application of Cabinet Decision No. 91 of 2023, introducing a mandatory VAT reverse charge mechanism for supplies of specific Electronic Devices between VAT-registered businesses in the UAE. The mechanism applies when the recipient intends to resell the devices or use them in manufacturing. It clarifies that the recipient, not the supplier, is responsible for accounting for the Due Tax. For this treatment to apply, the recipient must provide written declarations to the supplier confirming their VAT registration and intent. Failure to comply results in the supplier charging standard VAT.