Article 73 - Supply of Services to a Non- Resident Customer

Tax shall be imposed at the zero rate on a Supply of Services made by a resident taxable Supplier subject to the following conditions:

1. The Services shall be supplied to a Customer who has no Place of Residence in the Kingdom or any implementing State and who was outside the Kingdom at the date the Services were performed.

2. The Services relate to tangible Goods or real estate located outside the territory of the Implementing States at the date the Services were performed.

3. The Services are performed outside the territory of the Implementing States.

4. The Services shall be enjoyed outside the territory of the Implementing States.