This Public Clarification details amended VAT reporting for e-commerce supplies by Qualifying Registrants—businesses with annual taxable e-commerce supplies exceeding AED 100 million. Effective from 1 July 2023, these registrants must report standard-rated supplies in Box 1 of their VAT return based on the Emirate where goods or services are received, not the supplier's location. The guidance clarifies the application of the amended Article 72 of the VAT Executive Regulation and Ministerial Decision No. 26 of 2023, which defines the specific criteria for a supply to be considered made through electronic commerce.