Article 3 of Ministerial Decision No. 26 of 2023 on "the Criteria and Conditions for Electronic Commerce for the Purposes of Keeping Records of the Supplies Made", as clarified by the FTA in Public Clarification VATP033, sets out the criteria and conditions for the supplies of goods or services to be considered as being supplied through an Electronic Commerce Medium. The criteria and conditions are as follows: 

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

A Qualifying Registrant is a Taxable persons supplying goods and services through electronic commerce where such supplies exceed AED 100 million over a calendar year 

For supplies of goods considered as being supplied through an Electronic Commerce Medium, you should report the supplies based on the Emirate in which the goods are delivered. This is determined with reference to the delivery location specified by your customer whereby this location is not owned by you as the supplier nor operated by you. 

For supplies of services considered as being supplied through an Electronic Commerce Medium, you should report the supplies based on the Emirate in which the services are received. This is determined in accordance with relevant factors including  the residential address of your consumer or the establishment most closely connected to the service for your business customer.

As per the reporting rules as defined under Article 72(4) of the VAT Executive Regulation, the threshold is one hundred million Dirhams per calendar year. You should keep track of the cumulative value of e-commerce supplies made by each of your group member entities and notify the FTA that you are a "Qualifying Registrant" for e-commerce purposes if you exceed the AED 100 million threshold of e-commerce supplies.  

Reconsideration request: It is a form that is submitted electronically to reconsider a decision issued by the Federal Tax Authority, knowing that Any person may submit a request to the Federal Tax Authority to reconsider any of its decisions issued in connection to him, in whole or in part, within (40) forty business days from him being notified of the decision.

You can always check the status of your application through your control panel within the Federal Tax Authority’s electronic services system.

Electronic can be downloaded from the application"soft copy"/ Printed the applicant have to pay and it will be delivered to the applicant "hard copy"

Tobacco and tobacco products, electronic smoking devices and tools and their liquids, and energy drinks are not impacted by the new model.
Only Sweetened Drinks and Carbonated Drinks are impacted by the new model.

Taxpayers will be able to electronically register for UAE CT through the website of the Federal Tax Authority. Further guidance on this will be provided in due course.

UAE CT returns will need to be filed electronically. Further guidance on this will be provided in due course.