GTL Summary:

Article 67 establishes the conditions under which GCC Member States may permit non-residents to reclaim Value Added Tax. This provision allows a person not resident in the GCC territory to request a tax refund if three specific requirements are met collectively. Firstly, the non-resident must not supply goods or services for which tax is payable in any Member State. Secondly, they must be registered for VAT or a similar tax system in their country of residence. Finally, the tax being reclaimed must have been borne by the non-resident for the purposes of their economic activity.

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 67
Country: 🏳️ GCC
Location: Chapter 11 - Special Treatments of Tax Refunds
Order: 67
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 11 - Special Treatments of Tax Refunds

Article 67 - Tax Refunds for Non-Residents in the GCC Territory

Each Member State may allow Persons who are not resident in the GCC Territory to request tax refunds for Taxes paid in it if all the following requirements are met:

The Non-Resident Person does not supply Goods or Services for which it is required to pay Tax in any Member State;
The Non-Resident Person is registered for Tax purposes in his country of residence, if such country applies a VAT system or a similar tax system;
The Tax is borne by a Person who is not resident in any Member State for the purposes of his Economic Activity.

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