GTL Summary:

Article 9 of the GCC Common VAT Agreement establishes the conditions under which a Taxable Person is considered to have made a deemed supply to themselves, which is taxable under the Reverse Charge Mechanism. This applies in two key scenarios. Firstly, when a Taxable Person in one Member State receives taxable goods or services from a supplier resident in another Member State. Secondly, when a Taxable Person in a Member State receives services from a supplier who is not a resident in the GCC Territory. In both instances, the recipient must account for the VAT due.

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 9
Country: 🏳️ GCC
Location: Chapter 2 - Supplies within the Scope of the Tax
Order: 9
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 2 - Supplies within the Scope of the Tax

Article 9 - Receiving Goods and Services

If the Taxable Person in a Member State receives taxable Goods or Services from a Person who is a resident in another Member State, then he shall be deemed to have supplied these Goods or Services to himself and the Supply shall be taxable in accordance with the Reverse Charge Mechanism.
If a Taxable Person residing in a Member State receives Services from a person who is not resident in the GCC Territory, then that Person shall be deemed to have supplied these Services to himself and the Supply shall be taxable according to the Reverse Charge Mechanism.

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