GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 15
Country: 🏳️ GCC
Location: Chapter 3 - Place of Supply &rsaquo; Part 2 - Place of Supply of Services &rsaquo; Section 1 - General Principle
Order: 15
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 3 - Place of Supply

Part 2 - Place of Supply of Services

Section 1 - General Principle

Article 15 - Place of Supply of Services

The place of supply for Services provided by a Taxable Supplier shall be the Place of Residence of the Supplier.

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