GTL Summary:

Article 71 mandates each GCC Member State to establish an electronic services system for tax compliance. It directs the GCC Secretariat General to create a central tax information centre and an electronic system to monitor internal (intra-GCC) supplies and facilitate information exchange between tax authorities. This central system must, at a minimum, record the TIN of both supplier and customer, tax invoice details, transaction description, and consideration. A confirmation number is issued upon data correspondence for audit purposes. The system must be secure, reliable, and ensure restricted access, while allowing tax authorities to track goods to their final destination.

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 71
Country: 🏳️ GCC
Location: Chapter 12 - Exchange of Information among Member States
Order: 71
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 12 - Exchange of Information among Member States

Article 71 - Electronic Service Systems

  1. Each Member State shall create an electronic Services system for the purposes of complying with requirements related to Tax. The GCC Secretariat General shall take the necessary measures to establish a tax information center, and to operate a central website or electronic system to follow up the information related to Internal Supplies and the exchange of this information between the concerned Tax authorities in the Member States; provided that the website or electronic system of the tax information center must include at least the following information:

    1. the TIN for both the Supplier and the Customer;

    2. the number and date of the Tax Invoice;

    3. a description of the transaction;

    4. the consideration for the transaction.

  2. If the information recorded by each of the Supplier and the Customer corresponds, each of them shall be given a confirmation number that must be retained for Tax audits performed by the concerned Tax authority and for the purpose of ascertaining that this information corresponds with that provided in Tax returns and other relevant information provided pursuant to the provisions of this Agreement.

  3. The system must be reliable and secure and must not allow the Supplier or the Customer access to any information other than that to which they are permitted to have access.

  4. The concerned Tax authority in each Member State shall have a right of access to the information related to Internal Supplies between Taxable Persons registered for Tax purposes.

  5. The System shall allow the follow-up of proof of transfer of Goods to the country of Final Destination.

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