GCC Common Ruling VAT Agreement

10953 Definitions

400 Chapter One - Definitions and General Provisions

401 Article 1 - Definitions

402 Council

506 Article (5) - Supply of Goods

512 Part One- Place of Supply of Goods

513 Article (10) - Supply of Goods without Transportation

519 Section One - General Principle

520 Article (15) - Place of Supply of Services

523 Article (17) - Leasing Means of Transport

529 Article (22) - Place of Import

531 Article (23) - Date of Tax Due on Supplies of Goods and Services

534 Article (25) - Tax Rate

539 Article (29) - Rights of States to Exempt Certain Sectors or Tax at the Zero-Rate

549 Article (38) - Exemptions on Import

552 Article (40) - General Principle

557 Article (44) - Tax Deduction Principle

564 Part One - Registration

565 Article 50 - Mandatory Registration

571 Article 55 - Issuance of the Tax Invoice

576 Article 59 - Retention Period for Tax Invoices, Records and Accounting Documents

578 Article 60 - Tax Period

582 Article 63 - Payment of Tax

586 Article 66 - Tax Refunds for Persons residing in the GCC Territory

591 Article 70 - Exchange of Information

595 Article 73 - Transitional Provisions

597 Article 74 - Objections and Appeals

599 Article 75 - Interpretation

403 Agreement

502 Article (2) - Scope of Tax

505 Chapter Two - Supplies within the Scope of the Tax

507 Article (6) - Transporting Goods from One Member State to Another

514 Article (11) - Supply of Goods with Transportation

518 Part Two - Place of Supply of Services

521 Article (16) - Place of Supply of Services between Taxable Persons

522 Section Two - Special Cases

524 Article (18) - Supply of Goods and Passenger Transportation Services

532 Article (24) - Tax Due Date on Import

535 Article (26) - Value of Supply of Goods and Services

540 Article (30)- Exceptions to Payment of Tax in Special Cases

550 Article (39) - Suspension of Tax

553 Article (41) - Customer Obligated to Pay Tax According to the Reverse Charge Mechanism

558 Article (45) - Restrictions on Input Tax Deductions

566 Article 51 - Voluntary Registration

570 Part Two - Tax Invoice

572 Article 56 - Contents of the Tax Invoice

579 Article 61 - Submission of Tax Returns

583 Article 64 - Payment of Tax on Imports

587 Article 67 - Tax Refunds for Non-Residents in the GCC Territory

592 Article 71 - Electronic Service Systems

600 Article 76 - Dispute Resolution

404 Tax

503 Article (3) - Calculation of Dates

508 Article (7) - Supply of Services

511 Chapter Three - Place of Supply

515 Article (12) - Special Case of Internal Supplies with Transportation

525 Article (19) - Supply of Real Estate Related Services

528 Part Three - Place of Import

536 Article (27) - Adjustment of Tax Value

541 Article (31) - Supply of Foodstuffs, Medicines and Medical Equipment

554 Article (42) - Person Obligated to Pay Tax in respect of Import

559 Article (46) - Proportional Deduction

567 Article 52 - Calculating the Value of Supplies

573 Article 57 - Amendment of Invoices (Credit Notes)

575 Part Three - Retention of Tax Invoices, Records and Accounting Documents

580 Article 62 - Amending the Tax Return

584 Article 65 - Tax Refunds

588 Article 68 - Tax Refunds for Tourists

593 Article 72 - Cooperation between Member States

601 Article 77 - Amendments

882 Common VAT Agreement of the States of the Gulf Cooperation Council (GCC)

405 Member State

504 Article (4) - VAT Group

509 Article (8) - Deemed Supply

516 Article (13) - Intra-GCC Supplies to Non-Registered Persons

526 Article (20) - Supply of Wired and Wireless Telecommunication Services and Electronically Supplied Services

530 Chapter Four - Tax Due Date

537 Article (28) - Value of Imported Goods

542 Article (32) - Intra-GCC and International Transportation

555 Article (43) - Joint Liability

560 Article (47) - Adjustment of Deductible Input Tax

568 Article 53 - Tax Identification Number (TIN)

574 Article 58 - Special Provisions

577 Part Four - Tax Period and Tax Returns

589 Article 69 - Tax Refunds for Foreign Governments, International Organizations and Diplomatic Bodies and Missions

602 Article 78 - Coming Into Force

406 GCC Territory

510 Article (9) - Receiving Goods and Services

517 Article (14) - Supply of Gas, Oil, Water and Electricity

527 Article (21) - Supply of Other Services

533 Chapter Five - Calculation of Tax

543 Article (33) - Supply of Means of Transport

561 Article (48) - Conditions for Exercising the Right of Deduction

569 Article 54 - Deregistration

581 Part Five - Payment and Refund of Tax

407 Local Law

538 Chapter Six - Exceptions

544 Article (34) - Supplies to Outside the GCC Territory

562 Article 49 - The Right to Deduct Input Tax Paid Prior to the Date of Registration

408 Person

545 Article (35) - Supply of Investment Gold, Silver and Platinum

548 Chapter Seven - Exceptions on Import

409 Taxable Person

546 Article (36) - Financial Services

551 Chapter Eight - Persons who are Obligated to Pay Tax

410 Economic Activity

547 Article (37) - Taxation of Supplies of Used Goods

556 Chapter Nine - Deduction of Tax

411 Taxable Trader

563 Chapter Ten - Obligations

412 Place of Business

585 Chapter Eleven - Special Treatments of Tax Refunds

413 Fixed Establishment

590 Chapter Twelve - Exchange of Information among Member States

414 Place of Residence of a Person

594 Chapter Thirteen - Transitional Provisions

415 Resident Person

596 Chapter Fourteen - Objections and Appeals

416 Non-Resident Person

598 Chapter Fifteen - Closing Provisions

417 Supplier

478 Customer

479 Reverse Charge

480 Related Persons

481 Supply

482 Deemed Supply

483 Input Tax

484 Common Customs Law

485 First Point of Entry

486 Final Destination Point of Entry

487 Consideration

488 Exempted Supplies

489 Taxable Supplies

490 Intra-GCC Supplies

491 Goods

492 Import of Goods

493 Export of Goods

494 Competent Tax Administration

495 Deductible Tax

496 Capital Assets

497 Tax Period

498 Net Tax

499 Mandatory Registration Threshold

500 Voluntary Registration Threshold

501 Ministerial Committee