Article 18 - Supplies by a Legal Person to Itself

Goods and services provided by a legal Person to itself, with the exception of Deemed Supplies, are not within the scope of Tax, and are subject to Article 16 of these Regulations.

Supplies of Goods or services from one member of a Tax Group to another member of a Tax Group are not within the scope of Tax.

Services shall be deemed to be Taxable Supplies by a Nonresident Supplier to a legal Person established within the Kingdom, in cases where all of the following apply:

1. the legal Person is established in the Kingdom and another member country,

2. the services are supplied by a Nonresident Supplier to the establishment of the legal Person outside the Kingdom and subsequently used by the establishment of the same legal Person in the Kingdom,

3. the services are not deemed to take place outside the Kingdom due to any of the Special Cases prescribed in the Agreement to determine the place of Supply.