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Gulf zero-rated VAT supplies

  • Apr 23, 2017 | Richard Asquith

Gulf zero-rated VAT supplies

The six members of the Gulf Cooperation Council have confirmed the supplies which will be zero-rated for VAT purposes.  This means they will be charged without VAT, but suppliers can reclaim any input VAT incurred.

The list includes:

  • Education
  • Oil & gas
  • Domestic transportation
  • Health services
  • Real estate
  • Basic foodstuff (with central approval)

The GCC states plan to introduce a harmonised 5% VAT regime from 1 January 2018.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara