English text status

English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

Until the GCC electronic Services system is applied across all Member States, a movement of Goods from Bahrain to another Implementing State is treated as an Export. Current official status and export evidence must be checked at the Supply date.

Who should read this?

Suppliers in intra-GCC trade.

Why does it matter?

A GCC destination label alone does not establish treatment; check the official status and export evidence at the supply date.

Intra-GCC SupplyInterim export treatmentVerify current status

Current text

For the purposes of complying with the provisions of Article 71 of the Agreement, Intra-GCC Supplies involving the transfer of Goods from the Kingdom to another Implementing State shall be treated as an Export of Goods until such a time that the application of the Electronic Service System (ESS) is applied in all member states.

Application steps

  1. 1

    Identify the destination's status on the supply date.

  2. 2

    Check NBR announcements on the electronic system.

  3. 3

    Meet export evidence and zero-rate conditions where applicable.

Connected provisions

Direct legislative link

Law — Article (79)

Non-Implementing State

Completes the treatment of Member States according to reciprocal implementation status.

Open connected Article

Official guides and tools

Official text

Value Added Tax Law

Article (78)

Official guide

VAT General Guide

Practical guidance relevant to the Article

Illustrative example by Madar

Goods shipped to a GCC State

Unless the start of the GCC electronic Services system in all Member States has been announced, the shipment is treated as an Export of Goods and is zero-rated once export evidence is secured (Regulations Article (67)), whether the destination is Implementing or not; there is no choice of another intra-GCC treatment.

Questions to help you apply it

  • What was the destination's official status?
  • Are export conditions evidenced?