Article 20 - Place of Supply for Intra-GCC Supplies

A. A Taxable Person who makes Intra-GCC Supplies shall retain evidence of the transfer of Goods and their arrival in the Implementing State where the transfer or delivery ends. Where no evidence of the completion of the transfer is provided by the Taxable Person within sixty days of the date of the Supply, the provisions of Clause 2 of Paragraph A of Article 14 of the Law shall apply.

B. Any of the following shall be considered as evidence of the transfer of Goods to the Implementing State where the transfer or delivery ends:

1. Commercial documents indicating the identity of the Customer and the place and date of delivery of the Goods,

2. Transportation documents evidencing the delivery or receipt of Goods in the Implementing State where the transfer ends,

3. A customs declaration.