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.