Article 33 - Services provided to non-GCC residents

A Supply of services made by a Taxable Person to a Customer without a place of residence in any Member State is zero-rated, provided that each of the following conditions is met:

a) the Supply of those services does not take place in any Member State under the Special Cases listed in articles seventeen to twenty-one of the Agreement,

b) the Taxable Person has no evidence that the Customer has any residence in any Member State and has evidence that the Customer is resident outside of Council Territory,

c) the benefit of the services is not received by the Customer or any other Person when that Person is situated in a Member State,

d) the services are not related to any tangible Goods or property located within a Member State during the Supply,

e) the Taxable Person intends that the services are consumed by the Customer outside of Council Territory,

f) the Taxable Person has no evidence that the benefit of the services will be enjoyed within Council Territory.