GTL Summary:

Article 51 of the GCC Common VAT Agreement establishes the framework for voluntary VAT registration. Clause 1 permits a resident Person, not legally required to register under the mandatory provisions of Article 50(1), to request registration if their annual supplies within a Member State equal or exceed the voluntary registration threshold. Furthermore, Clause 2 grants Member States the discretion to allow registration based on annual expenses exceeding this threshold, in accordance with local conditions. Clause 3 specifically sets the Voluntary Registration Threshold at 50% of the Mandatory Registration Threshold, enabling smaller businesses to register and manage their tax obligations effectively.

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 51
Country: 🏳️ GCC
Location: Chapter 10 - Obligations &rsaquo; Part 1 - Registration
Order: 51
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 10 - Obligations

Part 1 - Registration

Article 51 - Voluntary Registration

A Person who is not required to be registered under Article 50(1) of this Agreement who resides in any Member State may request to be registered therein, provided that the value of his annual supplies in that Member State is not less than voluntary registration threshold.
A Member State may allow the registration provided that the annual expenses of a person who is not obliged to register in that State exceed the Voluntary Registration Threshold in accordance with the conditions and rules determined by that State.
The Voluntary Registration Threshold is 50% of the Mandatory Registration Threshold.

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