Article 28 - Evidential Requirements for Internal Supplies

In cases where a Taxable Person makes an Internal Supply of Goods from the Kingdom to a Person residing in another Member State, that Taxable Person must retain evidence that those Goods have been transported to the state of destination.

A Taxable Person who does not have evidence that the Goods have been transported within 60 days of the Supply taking place must treat the Supply as being made without transportation or dispatch from the Kingdom until such evidence is later obtained.

For the purposes of this Article, evidence of the transport to the State of destination must include each of the following:

1. commercial documentation identifying the Customer and the place of delivery of the goods,

2. transportation documentation evidencing the delivery or receipt of goods in the State of destination,

3. a customs declaration, if applicable.

The Authority may reject the documentation held by a Taxable Person in cases where this documentation does not sufficiently evidence the transport to the destination state. In these cases, the Supply will be treated as being made without transportation or dispatch from the Kingdom until such evidence is later obtained.

Following the establishment of an Electronic Services System by the GCC Secretary General in accordance with the Agreement, and upon a request from the Authority, a Taxable Person who makes an Internal Supply must provide the Authority with information corresponding to that supply for entry into that system. The Authority will prescribe the format for provision of such information.