This Decision establishes a domestic reverse charge mechanism for the supply of Electronic Devices, including mobile phones, computers, and tablets, between VAT-registered businesses in the UAE. It shifts the VAT accounting responsibility from the supplier to the registered recipient if the recipient intends to resell the devices or use them in manufacturing. As per Article 2, the application of this mechanism is conditional upon the recipient providing written declarations of their intent and VAT registration status to the supplier, who must verify these details. This is an exception to the standard VAT rules under Federal Decree-Law No. 8 of 2017.