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Gulf zero-rated VAT supplies

  • Apr 22, 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 VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.