English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

For Intra-GCC Supply to an Implementing State, evidence must show Goods transfer and arrival in the destination State. Without evidence within 60 days of Supply, the Law's referred treatment applies. Evidence includes commercial, transport and customs documents.

Who should read this?

Exporters, GCC suppliers, logistics and Return teams.

Why does it matter?

The rule does not operate before Article 111 Implementing-State status. Where it does, invoice alone does not prove arrival; a commercial and transport or customs trail is needed within 60 days.

Implementing State firstArrival evidence60 days

Current text

A. A Taxable Person who makes Intra-GCC Supplies shall retain evidence of the transfer of Goods and their arrival in the Implementing State where the transfer or delivery ends. Where no evidence of the completion of the transfer is provided by ( the Taxable Person within sixty days of the date of the Supply, the provisions of Clause 2 of Paragraph A of Article 14 of the Law shall apply. B. Any of the following shall be considered as evidence of the transfer of Goods to the Implementing State where the transfer or delivery ends: 1. Commercial documents indicating the identity of the Customer and the place and date of delivery of the Goods, 2. Transportation documents evidencing the delivery or receipt of Goods in the Implementing State where the transfer ends, 3. A customs declaration.

Intra-GCC file

  1. 1

    Confirm NBR announcement at Supply date.

  2. 2

    Record Supply date and 60-day start.

  3. 3

    Keep Customer and delivery evidence.

  4. 4

    Keep transport receipt in destination.

  5. 5

    Attach customs declaration where present.

  6. 6

    If evidence missing, reapply Law treatment.

Connected provisions

Direct legislative link

Regulations — Article (111)

Implementing-State announcement

No Intra-GCC Implementing-State treatment without announcement.

Open connected Article
Direct legislative link

Law — Article (14)

Goods place

The Article refers missing-evidence treatment to the Law.

Open connected Article
Thematic link

Regulations — Article (67)

Export evidence

Export treatment has distinct evidence and periods.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (20)

Connected Madar tools

Connected Madar tools

VAT Return Centre

Check return deadlines, calculate net VAT from entered amounts, and identify a correction route.

Illustrative example by Madar

Goods arrived but transport evidence was not kept

Goods reached an announced Implementing State, but the Supplier kept only the invoice and no transport or delivery evidence within 60 days. Actual arrival without retained evidence does not meet the Article and treatment must be revisited.

Questions to help you apply it

  • Implementing State?
  • Supply date?
  • Arrival evidence?
  • Provided within 60 days?