Ministerial Decision No. 26 of 2023 on Criteria and Conditions for Electronic Commerce for Purposes of Keeping Records of the Supplies Made

Ministerial Decision No. 26 of 2023 on Criteria and Conditions for Electronic Commerce for Purposes of Keeping Records of the Supplies Made

The Minister of State for Financial Affairs has decided:

1. Having reviewed the Constitution,
2. Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments,
3. Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
4. Federal Law No. 7 of 2017 on Tax Procedures, and its amendments,
5. 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,

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 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

1. 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:
2. a. The Goods and Services are listed or advertised on an Electronic Commerce
   Medium;
3. b. The Goods and Services are ordered through the Electronic Commerce Medium,
   regardless of whether the payment is made online or not;
4. c. 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.
5. d. 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.