GTL Summary:

Article 37 of the GCC Common VAT Agreement outlines a special provision for taxing supplies of used goods. It grants each Member State the authority to establish specific conditions and rules for applying VAT on the supply of used goods made by a Taxable Person. This allows for the implementation of a \

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 37
Country: 🏳️ GCC
Location: Chapter 6 - Exceptions
Order: 37
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 6 - Exceptions

Article 37 - Taxation of Supplies of Used Goods

Each Member State may determine the conditions and provisions for the imposition of Tax on the supply of used Goods by the Taxable Person based on the profit margin.

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