GTL Summary:

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: 2025-11-04 11:19:40 UTC

Chapter 2 - Supplies within the Scope of the Tax

Article 5 - Supply of Goods

  1. A Supply of Goods means the transfer of ownership of such Goods or the right to dispose of the same as an owner.

  2. 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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