What is an implementing state?
When a GCC member state has implemented VAT nationwide, in compliance with the official VAT framework, it is called an implementing state. Supplies made between implementing states are called intra-GCC supplies, and will be treated as import or export supplies until the Electronic Service System under VAT law is ready to be used.
A GCC member state that has not implemented VAT is called a non-implementing state. Any supplies supplied to or received from non-implementing states are considered transactions with states outside of the Council’s territory.