GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 51
Country: 🏳️ GCC
Location: Chapter 10 - Obligations › Part 1 - Registration
Order: 51
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 10 - Tax Administrative Obligations

Part 1 - Registration

Article 51 - Voluntary Registration

  1. Each Member State may permit voluntary Tax registration for any Person who conducts Economic Activities and whose Turnover has not exceeded the registration threshold if certain terms and conditions are met.

  2. For the purposes of this Article, any Person who incurred expenses for a Business shall be deemed to be conducting Economic Activities, provided that he has the intention of conducting an Economic Activity.

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