Feb 25, 2023 
Business
Record Keeping Conditions for Electronic Commerce Supplies Made in UAE
The UAE Ministry of Finance today issued a Ministerial Decision on the criteria and conditions for electronic commerce for record keeping of the supplies made, introducing for some taxable persons (whose value of e-commerce supplies of goods and services exceeds AED 100 million) the requirement to keep records of e-commerce transactions according to the Emirate in which these supplies are received.
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.
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