Ministerial Decision No. 26 of 2023 establishes the definitive criteria for classifying supplies as electronic commerce for VAT record-keeping purposes. Issued to implement Clause 5 of Article 72 of the VAT Executive Regulation, it mandates several conditions. A supply qualifies if the goods or services are advertised and ordered via an Electronic Commerce Medium. For goods, delivery must be to a location not owned by the supplier. For services, they must be rendered with minimal human intervention. This Decision ensures that taxable persons accurately identify and maintain records for e-commerce transactions under UAE VAT law.