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COMMON VAT AGREEMENT
Chapter 3
Chapter 3 Articles
Explore all articles under Chapter 3.
Chapter 3 / Part 1
Article 10 - Supply of Goods without Transportation
Chapter 3 / Part 1
Article 11 - Supply of Goods with Transportation
Chapter 3 / Part 1
Article 12 - Special Case of Internal Supplies with Transportation
Chapter 3 / Part 1
Article 13 - Intra-GCC Supplies to Non-Registered Persons
Chapter 3 / Part 1
Article 14 - Supply of Gas, Oil, Water and Electricity
Chapter 3 / Part 2 / Section 1
Article 15 - Place of Supply of Services
Chapter 3 / Part 2 / Section 1
Article 16 - Place of Supply of Services between Taxable Persons
Chapter 3 / Part 2 / Section 2
Article 17 - Leasing Means of Transport
Chapter 3 / Part 2 / Section 2
Article 18 - Supply of Goods and Passenger Transportation Services
Chapter 3 / Part 2 / Section 2
Article 19 - Supply of Real Estate Related Services
Chapter 3 / Part 2 / Section 2
Article 20 - Supply of Wired and Wireless Telecommunication Services and Electronically Supplied Services
Chapter 3 / Part 2 / Section 2
Article 21 - Supply of Other Services
Chapter 3 / Part 3
Article 22 - Place of Import