Cabinet Decision Cabinet Decision No. 91 of 2023 Cabinet

CD 91/2023 — Reverse charge on mobile phones, computers and tablets

Cabinet Decision No. 91 of 2023 on the Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of Value Added Tax

In force Issued 25 August 2023 In force from 30 October 2023

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Official Arabic title
قرار مجلس الوزراء رقم (91) لسنة 2023 — تطبيق آلية الاحتساب العكسي على الأجهزة الإلكترونية بين المسجلين في الدولة لأغراض ضريبة القيمة المضافة
Document type
Cabinet Decision
Number
91
Issued by
Cabinet
Administered by
Federal Tax Authority
Issued
25 August 2023
In force from
30 October 2023
Applies to
VAT registrants that supply or buy mobile phones, smart phones, computers, tablets or their parts for resale or manufacturing.
Current position
In force. Issued 25 August 2023. The criteria for the pieces and parts it covers are set by Ministerial Decision No. 262 of 2023.
Topics
VAT · Returns & payment
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Applies the reverse charge to supplies between registrants of mobile phones, smart phones, computer devices, tablets and their pieces and parts, where the recipient intends to resell them or use them in producing or manufacturing Electronic Devices. The recipient accounts for the VAT; the supplier does not report it. Written declarations of intended use and registration must be given before the supply, and zero-rated supplies are outside the mechanism.

What it means in practice Professional insight

Who: distributors, wholesalers, retailers and manufacturers of phones, computers and tablets. What to check: declarations held before each supply, registration checks on buyers, whether parts fall within Ministerial Decision No. 262 of 2023, and correct reporting of reverse-charged tax by the recipient.

Key provisions

  • Art. 1 Electronic Devices: mobile phones, smart phones, computer devices, tablets and pieces and parts thereof.
  • Art. 2(1) Where Electronic Devices are supplied to a registered recipient who intends to resell them or use them in producing or manufacturing Electronic Devices, the supplier does not account for the Tax or report it in his return; the recipient accounts for the Tax on their value and is responsible for all resulting Tax obligations.
  • Art. 2(2) Does not apply where the supply is zero-rated under Article 45(1) of the VAT Law.
  • Art. 2(3)–(4) Before the date of supply the recipient gives the supplier written declarations of the intended use and of his registration; the supplier receives and keeps them and verifies registration by the means approved by the Authority. Without the declarations the mechanism does not apply and the recipient may not treat the devices as used for the cases in Article 54(1)(a) and (b) of the VAT Law.
  • Art. 3 The Minister of Finance issues a decision on the criteria for determining the pieces and parts related to Electronic Devices.
  • Art. 4 Published in the Official Gazette; in force sixty (60) days after its publication date.

What changed

  1. 25 August 2023 Issued
  2. 30 October 2023 In force

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 23 August 2017 Federal Decree-Law FDL 8/2017 — VAT Law In force — amended
    1. 26 November 2017 Cabinet Decision CD 52/2017 — VAT Executive Regulation — Executive Regulation of this law In force — amended
      1. 24 July 2018 Cabinet Decision CD 41/2018 — Introducing the VAT refunds for tourists scheme — Made under Art. 68 In force
        1. 29 August 2018 FTA Decision FTA Decision 1/2018 — Retailer requirements for the VAT refunds for tourists scheme — Made under it In force
        2. 28 April 2019 FTA Decision FTA Decision 1/2019 — AED 7,000 cap on cash VAT refunds to tourists (repealed) — Made under it Repealed
        3. 26 May 2022 FTA Decision FTA Decision 4/2022 — One-year time limit for tourists to claim VAT refunds — Made under it In force
        4. 21 July 2022 FTA Decision FTA Decision 6/2022 — AED 35,000 cap on cash VAT refunds to tourists — Made under it In force
      2. 6 November 2018 FTA Decision FTA Decision 2/2018 — VAT refunds for tourists (consolidated 2026) — Made under Art. 68 In force — amended
      3. 17 December 2018 FTA Decision FTA Decision 4/2018 — No tax invoice for supplies through vending machines — Made under Art. 59(7) In force
      4. 26 May 2019 FTA Decision FTA Decision 7/2019 — Combined tax invoice/credit note and mailing addresses — Made under Arts. 59, 60 In force
      5. 22 February 2023 Ministerial Decision MD 26/2023 — When a supply counts as electronic commerce for VAT records — Made under Art. 72(5) In force
      6. 14 July 2026 Directive on Tax Transactions DTT 4/2026 — VAT on fees within life insurance contracts — Made under Art. 42 In force
      7. 1 September 2026 Cabinet Decision CD 149/2026 — VAT Regulation amendments — Amends Arts. 4, 29, 41, 52, 53, 54, 55, 57, 60 In force
      8. 9 September 2026 FTA Decision FTA Decision 17/2026 — Input tax on employee expenses — Made under Art. 53(1)(c) In force
    2. 28 December 2017 Cabinet Decision CD 55/2017 — Charities that may recover input tax (list as amended to Dec 2024) — Made under it In force — amended
    3. 28 December 2017 Cabinet Decision CD 56/2017 — Zero-rated medications and medical equipment — Made under it In force
    4. 28 December 2017 Cabinet Decision CD 59/2017 — Designated Zones for VAT (with the FTA list) — Made under it In force — amended
    5. 22 May 2018 Cabinet Decision CD 26/2018 — VAT refund on exhibition and conference services — Made under it In force
    6. 22 May 2018 Cabinet Decision CD 25/2018 — VAT on gold and diamonds between registrants (repealed) — Made under it Repealed
    7. 2 January 2020 Cabinet Decision CD 1/2020 — VAT refund for Expo 2020 Dubai official participants — Made under it In force
    8. 1 September 2020 Cabinet Decision CD 9/12 O of 2020 — Temporary zero rate on COVID-19 protective equipment — Made under it Spent
    9. 16 August 2022 Cabinet Decision CD 82/2022 — Refund of input tax on building and operating mosques — Made under it In force
      1. 29 October 2022 Ministerial Decision MD 162/2022 — Deadlines for mosque input tax refund requests — Made under it In force
    10. 25 August 2023 Cabinet Decision CD 91/2023 — Reverse charge on mobile phones, computers and tablets — Made under it In force
      1. 25 October 2023 Ministerial Decision MD 262/2023 — Which parts and pieces of electronic devices fall under the reverse charge — Made under it In force
    11. 1 November 2024 FTA Decision FTA Decision 8/2024 — Correcting VAT return errors that do not change the tax due — Made under it In force
    12. 16 December 2024 Cabinet Decision CD 127/2024 — Reverse charge on gold, precious metals and precious stones — Made under it In force
    13. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force — amended (see E-Invoicing)
    14. 4 November 2025 Cabinet Decision CD 153/2025 — Reverse charge on metal scrap between registrants — Made under it In force
    15. 8 July 2026 Directive on Tax Transactions DTT 1/2026 — VAT on judicial expert services — Made under Art. 13 In force
    16. 8 July 2026 Directive on Tax Transactions DTT 2/2026 — VAT adjustments after leaving a Tax Group — Made under it In force
    17. 14 July 2026 Directive on Tax Transactions DTT 3/2026 — Converting digital-currency consideration to AED — Made under it In force
    18. 20 July 2026 Directive on Tax Transactions DTT 5/2026 — Valuing deemed supplies of services — Made under Art. 37 In force
    19. 22 July 2026 FTA Decision FTA Decision 13/2026 — Verifying suppliers before deducting input tax — Made under it In force

Official sources

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Related services: VAT Services · VAT Health Check

Last verified against official sources: 26 October 2026 · اقرأ بالعربية

Book a consultation

General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.