About VAT

The GCC States are preparing for the introduction of VAT. The implementation date for VAT in the UAE is expected to be on 1 January 2018. Some of the GCC States will not have implemented VAT by 1 January 2018. For the purpose of this manual, we shall refer to the States that will be implementing VAT at the same time as UAE as the “implementing states” (i.e. the Kingdom of Saudi Arabia, “KSA”) while the other GCC countries which are not implementing VAT will be treated as countries outside the GCC.