Intra-GCC supplies

Point No. 1:- VAT is not fully imposed in the all the GCC countries and Place of Supply Rules for Intra -Gcc Supplies is applicable or Not?

Suppose - transfer/export from UAE to KSA like 

(i) If the customer is a VAT-registered taxable person, then the place of supply is the member state that is the goods’ final destination. ( Export 0%)

(ii) If the customer is not a VAT-registered taxable person, the place of supply depends on whether the supplier exceeds the VAT export threshold. 

          a) If exceed 375K, place of supply KSA

          b) If not exceed 375K- place of supply UAE & vat @5% appbicable.

Point No. 2:-

In Case of indirect Export, a local dealers purchased goods from us @5% tax and then sold to KSA individuals ( below threshold) and export papers will be prepared under KSA individuals, in such a case, place of supply is UAE and VAT will be not be refundable as place of supply UAE.?