The FTA has reminded taxpayers to abide by the new Emirate-specific Value Added Tax (VAT) reporting requirements in relation to e-Commerce following recent updates to the VAT legislation in the UAE. The new reporting rules align to the Emirate in which supplies are received, and should apply to taxpayers that have made e-Commerce supplies in the calendar year ending 31 December 2022 and the value of these e-Commerce supplies exceeded AED100 million. Non-compliance may result in penalties. The FTA has also recently published the following user manuals for e-Commerce reporting:
- Submission and resubmission of VAT Voluntary Disclosure for e-Commerce reporting
- VAT 201 – VAT Returns for e-Commerce reporting
- Final VAT 201 Return for e-Commerce reporting