Frequently Asked Questions on VAT

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What are the eligibility criteria for a supplier to apply for the domestic reverse-charge mechanism?

To apply for the domestic reverse-charge mechanism:

  • The applicant must be a taxable person
  • The VAT due on the goods or services supplied to the applicant must be fully recoverable by the applicant as input tax.
  • The applicant must provide evidence that the total of their intra-GCC supplies and exports exceeds 50% of the total value of their supplies.
  • The applicant must provide credible evidence that they would be in a position where net tax will be recovered from them and that this would impact their financial position.
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