GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 19
Country: 🏳️ GCC
Location: Chapter 3 - Place of Supply › Part 2 - Place of Supply of Services › Section 2 - Special Cases
Order: 19
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 3 - Place of Supply

Part 2 - Place of Supply of Services

Section 2 - Special Cases

Article 19 - Supply of Real Estate Related Services

  1. Real Estate Related Services shall mean those that are closely linked to real estate, including:

    1. real estate experts and agent services;

    2. granting the right to possess or use real estate;

    3. services related to construction work.

  2. As an exception to the provisions of Article 15 of this Agreement, the place of supply of Real Estate Related Services shall be where the real estate is located.

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Article 18 - Supply of Goods and Passenger Transportation Services
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