GTL Summary:

Article 6 of the GCC Common VAT Agreement establishes the concept of a deemed supply for intra-GCC movements of own goods. Specifically, when a Taxable Person transports goods that are part of their business assets from one Member State to another for business purposes, this action is treated as a Supply of Goods. However, this rule does not apply under two specific conditions. The movement is not considered a supply if the goods are for temporary use in the destination state, subject to the temporary entry provisions of the Common Customs Law, or if the transportation is an integral part of another Taxable Supply being made in that destination state.

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 6
Country: 🏳️ GCC
Location: Chapter 2 - Supplies within the Scope of the Tax
Order: 6
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 2 - Supplies within the Scope of the Tax

Article 6 - Transporting Goods from One Member State to Another

A Taxable Person who transports Goods forming part of his assets for the purposes of his business from the place where they are in a Member State to another place in another Member State shall be deemed to have made a Supply of Goods.
A transportation of Goods as provided for in subsection 1 above shall not be considered a Supply of Goods if it was done for one of the following purposes:
1. to use the Goods in the other Member State temporarily within the conditions of temporary entry provided for in the Common Customs Law;
2. where the transportation of goods is done as part of another Taxable Supply in the other Member State.

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