Common VAT Agreement Of The States Of The Gulf Cooperation Council (GCC)

Article 1

Definitions
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Article 2

Scope of Tax
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Article 3

Calculation of Dates
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Article 4

VAT Group
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Article 5

Supply of Goods
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Article 6

Transporting Goods from One Member State to Another
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Article 7

Supply of Services
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Article 8

Deemed Supply
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Article 9

Receiving Goods and Services
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Article 10

Supply of Goods without Transportation
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Article 11

Supply of Goods with Transportation
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Article 12

Special Case of Internal Supplies with Transportation
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Article 13

Intra-GCC Supplies to Non-Registered Persons
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Article 14

Supply of Gas, Oil, Water and Electricity
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Article 15

Place of Supply of Services
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Article 16

Place of Supply of Services between Taxable Persons
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Article 17

Leasing Means of Transport
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Article 18

Supply of Goods and Passenger Transportation Services
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Article 19

Supply of Real Estate Related Services
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Article 20

Supply of Wired and Wireless Telecommunication Services and Electronically Supplied Services
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Article 21

Supply of Other Services
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Article 22

Place of Import
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Article 23

Date of Tax Due on Supplies of Goods and Services
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Article 24

Tax Due Date on Import
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Article 25

Tax Rate
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Article 26

Value of Supply of Goods and Services
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Article 27

Adjustment of Tax Value
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Article 28

Value of Imported Goods
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Article 29

Rights of States to Exempt Certain Sectors or Tax at the Zero-Rate
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Article 30

Exceptions to Payment of Tax in Special Cases
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Article 31

Supply of Foodstuffs, Medicines and Medical Equipment
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Article 32

Intra-GCC and International Transportation
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Article 33

Supply of Means of Transport
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Article 34

Supplies to Outside the GCC Territory
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Article 35

Supply of Investment Gold, Silver and Platinum
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Article 36

Financial Services
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Article 37

Taxation of Supplies of Used Goods
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Article 38

Exemptions on Import
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Article 39

Suspension of Tax
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Article 40

General Principle
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Article 41

Customer Obligated to Pay Tax According to the Reverse Charge Mechanism
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Article 42

Person Obligated to Pay Tax in respect of Import
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Article 43

Joint Liability
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Article 44

Tax Deduction Principle
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Article 45

Restrictions on Input Tax Deductions
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Article 46

Proportional Deduction
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Article 47

Adjustment of Deductible Input Tax
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Article 48

Conditions for Exercising the Right of Deduction
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Article 49

The Right to Deduct Input Tax Paid Prior to the Date of Registration
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Article 50

Mandatory Registration
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Article 51

Voluntary Registration
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Article 52

Calculating the Value of Supplies
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Article 53

Tax Identification Number (TIN)
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Article 54

Deregistration
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Article 55

Issuance of the Tax Invoice
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Article 56

Contents of the Tax Invoice
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Article 57

Amendment of Invoices (Credit Notes)
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Article 58

Special Provisions
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Article 59

Retention Period for Tax Invoices, Records and Accounting Documents
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Article 60

Tax Period
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Article 61

Submission of Tax Returns
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Article 62

Amending the Tax Return
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Article 63

Payment of Tax
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Article 64

Payment of Tax on Imports
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Article 65

Tax Refunds
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Article 66

Tax Refunds for Persons residing in the GCC Territory
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Article 67

Tax Refunds for Non-Residents in the GCC Territory
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Article 68

Tax Refunds for Tourists
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Article 69

Tax Refunds for Foreign Governments, International Organizations and Diplomatic Bodies and Missions
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Article 70

Exchange of Information
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Article 71

Electronic Service Systems
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Article 72

Cooperation between Member States
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Article 73

Article 73
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Article 74

Objections and Appeals
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Article 75

Interpretation
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Article 76

Dispute Resolution
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Article 77

Amendments
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Article 78

Coming Into Force
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