GTL Summary:

Article 5 defines a 'Supply of Goods' as the transfer of ownership of goods or the right to dispose of them as an owner. The text clarifies that this definition explicitly includes several specific transactions. These are: the disposal of goods under an agreement where ownership is transferred at a later date, no later than when full consideration is paid; the granting of rights in rem derived from ownership that give the holder the right to use real estate; and the compulsory transfer of goods for consideration as a result of a decision by a public authority or under any applicable law.

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 5
Country: 🏳️ GCC
Location: Chapter 2 - Supplies within the Scope of the Tax
Order: 5
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 2 - Supplies within the Scope of the Tax

Article 5 - Supply of Goods

A Supply of Goods means the transfer of ownership of such Goods or the right to dispose of the same as an owner.
A Supply of Goods includes the following transactions:
1. disposal of Goods under an agreement that provides for the transfer of ownership of these Goods or the possibility of transferring the same at a date subsequent to the date of the agreement, which shall be no later than the date on which the Consideration is paid in full;
2. granting rights in rem deriving from ownership giving the right to use real estate;
3. compulsory transfer of ownership of the Goods for Consideration pursuant to a decision of the public authorities or by virtue of any applicable law.

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