​The Unified Agreement for Value Added Tax (VAT) of the Cooperation Council for the ‎Arab States of the GulfThe 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.​​