GTL Summary:

Article 48 outlines the documentary evidence required for a Taxable Person to exercise their right to deduct input tax. To claim a deduction, the person must possess a valid Tax Invoice issued in accordance with the Agreement's provisions. For imported goods, customs documents proving the import was conducted under the GCC Common Customs Law are mandatory. The article provides flexibility, allowing individual Member States to permit tax deductions even without a compliant Tax Invoice. This is permissible provided the Taxable Person can establish the value of the tax due through alternative, verifiable means.

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 48
Country: 🏳️ GCC
Location: Chapter 9 - Deduction of Tax
Order: 48
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 9 - Deduction of Tax

Article 48 - Conditions for Exercising the Right of Deduction

  1. For purposes of exercising the right of deduction, the Taxable Person must hold the following documents:

    1. the Tax Invoice received pursuant to the provisions of this Agreement;

    2. the customs documents proving that he imported the Goods in accordance with the Common Customs Law.

  2. Each Member State may allow the Taxable Person to exercise the right of deduction in the event that a Tax Invoice is not available or does not meet the requirements provided for in this Agreement, provided that the value of Tax due can be established by any other means.

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Article 47 - Adjustment of Deductible Input Tax
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Article 49 - The Right to Deduct Input Tax Paid Prior to the Date of Registration
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