GTL Summary:

Article 41 establishes the reverse charge mechanism, shifting the VAT payment obligation from the supplier to the customer under specific cross-border conditions. This mechanism applies when a non-resident supplier provides goods or services where the place of supply is within a GCC Member State. In such cases, the resident Taxable Customer in that Member State is legally obligated to account for and pay the VAT due. The article further clarifies that the settlement of this tax liability must be executed either through the customer's tax return or independently, in accordance with the procedures determined by each individual Member State.