For the purposes of Paragraph (e) of Clause (1) of Article 80 of the Decree-Law, 'acceptance by the recipient of goods' means the stage where the recipient of goods considers that the supplier has fulfilled his obligations towards him.

In case of applying the provisions of Clause (1) ofArticle 80 of the Decree-Law, the date of supply shall be the date of entry into force of the Decree-Law only in respect of the amounts of consideration received or specified in the invoice issued before the entry into force of the Decree-Law.

In case of Clause (3) of Article 80 of the Decree-Law, the supply shall be deemed to have been made in accordance with the following provisions:

1. For supplies to which the provisions of Article 25 of the Decree-Law apply, the date of supply shall be determined in accordance with Clauses (1) to (6) of the said Article.

2. For supplies to which the provisions of Article 26 of the Decree-Law apply, the supply shall be deemed to be made in accordance with the provisions of the said Article.

For the purposes of Clause (3) of this Article, if the date of supply in respect of a supply of goods or services is before the entry into force of the Decree-Law, part of the supply is made before the date of entry into force of the Decree-Law and another part thereof is made after such date, the date of supply shall be treated as taking place after the entry into force of the Decree-Law for such part of the supply actually taking place after the said date.

Any payment of consideration made before the date of entry into force of the Decree-Law shall be disregarded to determine whether a supply takes place before such date if, or to the extent that, it appears to the Authority that it would not have been so made but for the tax.

In case of Clause (3) of Article 80 of the Decree-Law, the consideration shall be treated as exclusive of the tax and the recipient of goods or recipient of services shall be obligated to pay the VAT plus the consideration if all of the following conditions are met:

1. If the recipient of goods or recipient of services is a registrant.

2. If the recipient of goods or recipient of services has the right to recover the input tax incurred on the supply either in full or in part.

Clause (6) of this Article shall apply only if the supplier requests, prior to the date of entry into force of the Decree-Law, from the recipient of goods or recipient of services to confirm the following information:

1. Whether the recipient of goods or recipient of services is registrant or is expected to be a registrant on the date of entry into force of the Decree-Law.

2. The extent to which the recipient of goods or recipient of services expects to be able to recover the tax incurred on such supply.

The recipient of goods or recipient of services shall, within (20) working days as of the date of receiving the request for information referred to in Clause (7) of this Article, respond to the supplier in writing and provide the same with the requested information.

The supplier may rely on the information provided in accordance with Clause (8) of this Article for the purposes of determining the tax treatment of the supply. If the recipient of goods or recipient of services intentionally provides false information that results in that the supplier has to treat the consideration as inclusive of the tax, the recipient of goods or recipient of services shall not be entitled to reclaim the input tax on such supply.

In case that the recipient of goods or recipient of services fails to provide the information in accordance with Clause (8) of this Article, the supplier may treat the consideration in respect of the supply as exclusive of the tax, and request the recipient of goods or recipient of services to pay the tax.

The supplier and the recipient of goods or recipient of services shall keep the records of the request referred to in Clause (7) of this Article and the information provided in accordance with Clause (8) of this Article.

For the purposes of Clause (6) of this Article, if the recipient of goods or recipient of services makes sure that he is able only to recover the input tax in part, the consideration shall be treated as exclusive of the tax only to the extent that relates to the refundable input tax percentage that the recipient of goods or recipient of services discloses to the supplier under Clause (8), and the remaining portion of the consideration relating to the supply shall be treated as inclusive of the tax.

In all cases, the supplier shall remain liable for calculating the tax and paying it to the Authority.

If a taxable supply is treated as a supply made periodically or successively, the tax shall not be charged on the portion of the consideration related to a supply made before the date of entry into force of the Decree-Law.

Any GCC State shall be treated as an applying state in accordance with the provisions of the Decree-Law and this Resolution if the following conditions are met:

1. If such GCC State treats the State similarly as an applying state in its issued legislation.

2. Full compliance with the provisions of the Unified Agreement for Value Added Tax (VAT) of the Cooperation Council for the Arab States of the Gulf (GCC).