Federal Tax Authority organises an awareness session on the amendments to Emirates’ reporting for electronic commerce supplies

Federal Tax Authority organises an awareness session on the amendments to Emirates’ reporting for electronic commerce supplies

Dubai, UAE:– The Federal Tax Authority (“FTA”) has announced that starting from 1 July 2023, qualifying registrants who supply goods and services through e-commerce at a value exceeding AED100 million during a calendar year must report in their Value Added Tax (“VAT”) returns the supplies based on the Emirate in which the supplies are received, in addition to keeping supporting evidence and records of their transactions to prove the Emirate where the supply was received.

This announcement was made during an in-person and virtual awareness session organised by the FTA at its headquarters in Dubai, with representatives of various private sector companies in attendance. The session highlighted the amendments to Emirates’ reporting related to e-commerce supplies by qualifying registrants, to meet the requirements of the Cabinet Decision No. 99 of 2022 on the amendment of some provisions of the Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax.

Inaugurated by the FTA Director General His Excellency Khalid Ali Al Bustani, the FTA’s experts gave a presentation on the new amendments, the conditions and criteria for supplies to qualify as e-commerce supplies under the reporting rules and the updated reporting