Nuances of GCC VAT: Input VAT Claim before the Registration Paid VAT

GCC VAT Common Agreement: – Article-49 talks about the right to Deduct Input Tax paid prior to the Date of Registration.

[UAE VAT]- Tax Payers can claim “Input Tax Paid before the Tax Registration on the supply of goods and services”. It must be claimed only in the first Return filings.

[KSA VAT]- A Taxable Person is entitled to deduct Input Tax incurred by that Person in respect of services supplied to that person during the period of the six months and Goods supplied to that person or goods imported before the effective date of registrations.

[Bahrain VAT]- Tax registrants are allowed to claim input VAT paid for goods and services supplied to them or imported prior to the date of registration, in the first VAT return period after registration. (In the case of services, the registrant can claim Input VAT; services are being received within 6 months before the VAT registration)

[Oman VAT]- Services are being supplied within a period not exceeding six (6) months prior to the effective date of registration. Goods are supplied within a period of not exceeding 3 years, if still available for use on the effective date of registration.

Source Tejveer Singh

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