GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 20
Country: 🏳️ GCC
Location: Chapter 3 - Place of Supply &rsaquo; Part 2 - Place of Supply of Services &rsaquo; Section 2 - Special Cases
Order: 20
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 20 - Supply of Wired and Wireless Telecommunication Services and Electronically Supplied Services

The place of supply for wired and wireless telecommunication Services and electronically supplied Services shall be the place of actual use of or enjoyment from these Services.

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