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.
This special rule covers gas, oil and water supplied through pipelines and electricity through networks: the Taxable Dealer's place of establishment applies for dealer Supplies; actual consumption applies for other customers.
Energy and water suppliers, Taxable Dealers and network operators.
The test changes with the customer's status, so the supplier must evidence dealer status and the relevant establishment or actual-consumption location.
Current text
Place of energy and water Supplies
- 1
Confirm the Supply is through a pipeline or network covered by the Article.
- 2
Determine whether the customer is a Taxable Dealer.
- 3
Evidence the dealer's establishment or actual place of consumption.
- 4
Confirm current Implementing-State treatment for cross-border use.
Connected provisions
Official guides and tools
Questions to help you apply it
- Is the Supply made through a covered network?
- Is the customer a Taxable Dealer?
- Where is the establishment or actual consumption?