Common VAT Agreement

Definitions

Scope of tax

Calculation of Dates

VAT Group

Supply of Goods

Transporting Goods from One Member State to Another

Supply of Services

Deemed Supplies

Receiving Goods and Services

Date of Tax Due on Supplies of Goods and Services

Tax Due Date on Import

Tax Rate

Value of Supply of Goods and Services

Adjustment of Tax Value

Value of Imported Goods

Rights of States to Exempt Certain Sectors or Tax at the Zero-Rate

Exceptions to Payment of Tax in Special Cases

Supply of Foodstuffs, Medicines and Medical Equipment

Intra-GCC and International Transportation

Supply of Means of Transport

Supplies to Outside the GCC Territory

Supply of Investment Gold, Silver and Platinum

Financial Services

Taxation of Supplies of Used Goods

Exemptions on Import

Suspension of Tax

General Principle

Customer Obligated to Pay Tax According to the Reverse Charge Mechanism

Person Obligated to Pay Tax in respect of Import

Joint Liability

Tax Deduction Principle

Restrictions on Input Tax Deductions

Proportional Deduction

Adjustment of Deductible Input Tax

Conditions for Exercising the Right of Deduction

The Right to Deduct Input Tax Paid Prior to the Date of Registration

Tax Refunds for Persons residing in the GCC Territory

Tax Refunds for Non-Residents in the GCC Territory

Tax Refunds for Tourists

Tax Refunds for Foreign Governments, International Organizations and Diplomatic Bodies and Missions

Exchange of Information

Electronic Service Systems

Cooperation between Member States

Transitional Provisions

Objections and Appeals

Interpretation

Annexes

Dispute Resolution

Amendments

Coming Into Force