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Arab Gulf VAT update

  • Oct 29, 2017 | Richard Asquith

Arab Gulf VAT update

The six member states of the Gulf Co-operation Council agreed under the Gulf VAT Treaty this year to introduce 5% VAT as a harmonised, VAT union.

Below is an update of the progress to date:

Country Update
Bahrain May delay implementation until 2019
Kuwait May delay implementation until 2019
Oman May delay implementation until 2019
Qatar Subject to sanctions by some other GCC countries; participation in VAT union now uncertain
Saudi Arabia Introducing VAT 1 January 2018. Legislation and implementing regulations published
UAE Introducing VAT 1 January 2018. Legislation published; no implementing regulations published
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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.