This FTA guide clarifies the VAT treatment for e-commerce transactions in the UAE, providing essential compliance information for businesses operating online. It outlines the application of Federal Decree-Law No. 8 of 2017 and its Executive Regulation to supplies of goods and services via electronic platforms. Key topics covered include determining the place of supply for goods and electronic services, VAT registration requirements for resident and non-resident suppliers, and the correct application of the reverse charge mechanism. The guide also details VAT rules for imports, exports, and transactions facilitated through disclosed and undisclosed agents.