The Unified Agreement for VAT of the Cooperation Council for the Arab States of the Gulf was published by UM AL-QURA in its issue number 4667 dated H1438/7/24. This agreement is to set forth the unified legal framework to introduce VAT in the GCC states, which will be imposed on the supply of goods & services. The Kingdom's approval of the agreement was issued by Royal Decree (number m/51 dated H3/5/1438).
In order to access the Unified Agreement for VAT of the Cooperation Council for the Arab States of the Gulf, please follow this link.
This Unified Agreement for VAT of the Cooperation Council for the Arab States of the Gulf must be transposed into domestic legislation across the GCC Member States, as such KSA VAT Law and draft Implementing Regulations have been developed.