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May 15, 2026

This Decision establishes the Executive Regulation for the Federal Decree-Law No. 8 of 2017 on Value Added Tax. Article 24 specifically addresses the evidentiary requirements for supplies of goods between GCC Applying States. It mandates that a taxable person supplying goods from the UAE to another Applying State must retain official and commercial evidence proving the export and movement of those goods. The Federal Tax Authority is empowered to request additional information to substantiate such transactions. This provision is crucial for correctly applying the VAT treatment, such as zero-rating, for intra-GCC supplies of goods.

Part 4 - Rules on Supplies

Article 24 - Evidence of Certain Supplies among the Applying States

If a taxable person makes a supply of goods from the State to a person who has a place of residence in another applying state, and the supply requires the goods to be actually moved to such other applying state, the taxable person shall retain official and commercial evidence of exportation of such goods to such other applying state.
The Authority may requests from a taxable person who supplies goods or services to another applying state to collect and retain any evidential information as well as what is stated in Clause (1) of this Article, and provide the same by the means determined by the Authority.
The Customs Departments shall confirm the type and quantity of the exported goods with the exportation documents issued by them.