VAT number format
VAT return periods
Thresholds Registration
Recovery of VAT by non-established businesses
Transitional provisions
To be confirmed based on the local VAT legislation
Monthly/Quarterly (to be confirmed based on the local VAT legislation)
QAR364,000
Yes (there are provisions under the GCC VAT Framework Agreement that allow a VAT refund for nonresidents, subject to the satisfaction of the stipulated conditions)
Each Member State shall outline in its domestic VAT law transitional provisions, which could include the following:
• VAT registration deadline for taxable persons who are obliged to register from the date of the enforcement of the local VAT law.
• Determine the date of supply for cases where the tax invoice is issued, or payment is received, ahead of the date of the enforcement of the local VAT law, and where the actual supply took place after this date.
• For continuous supplies that are carried out partially ahead of the date of enforcement of the domestic VAT law, and partially after this date, the VAT treatment of each part.