Article 22 - Place of Supply of Certain Transport Services

Place of Supply of Certain Transport Services


1. The place of the supply of each transportation service is the place where the supply of that transportation service commences, where a trip includes more than one stop and consists of multiple supplies in accordance with Clause (5) of Article (4) of this Decision.


2. The place of supply of Transport-Related Services shall be the same as the place of supply of the transportation service to which they relate.

GCC FinTax
GCC App for Android & iOS

GCC FinTax is a community for Tax and Finance professionals from GCC to share knowledge, learn and network.

Download Android app   Download IOS app