This Decision clarifies the application of the reverse charge mechanism for VAT purposes. Specifically, Article 48 outlines the conditions under which a taxable person can account for VAT on imported goods as stipulated in Clause (1) of Article 48 of the Decree-Law. These conditions include proving tax registration, providing sufficient details and a customs registration number to the FTA, and cooperating with the Authority. The Decision also states that if a resident taxable person receives a supply from a non-resident supplier, it is treated as a reverse charge supply. It mandates how tax should be charged and declared.