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United VAT agreement for the Cooperation Council of Arab States of the Gulf

_CONVEYANCE LEASING SERVICES _

    _Section 2 _

*Article 17 *

As an exception to the provisions of Article 15 of this Agreement, the place of supply for conveyance leasing Services between a Taxable Supplier and a Non-Taxable Customer shall be the location where these conveyances were placed at the Customer’s disposals .
 

*Article (18)*

_Supply of Goods and Passenger Transportation Services_
As an exception to the provisions of Article 15 of this Agreement, the place of supply of Services for the transportation of Goods and passengers and related Services shall be the place where transportation begins.
 

*Article (19)*

_Supply of Real Estate Related Services_
1. Real Estate related Services shall mean those that are closely linked to real estate, including: a- real estate experts and agent services;
b- granting the right to possess or use real estate,
c- services related to construction work,
2. As an exception to the provisions of Article 15 of this Agreement, the place of supply of real estate related Services shall be where the real estate is located.
 

*Article (20)*

_Supply of Wired and Wireless Telecommunication Services and Electronically Supplied Services_
The place of supply for wired and wireless telecommunication Services and electronically supplied Services shall be the place of actual use of or benefit from these Services.
 

*Article (21) Supply of Other Services*

The place of supply for the following Services shall be the *place of actual performance*
a- restaurant and hotel Services and Services for the supply of food and beverages.
b- cultural, artistic, sport, educational , event management & recreational Services.
c- services linked to transported Goods supplied from a taxable Supplier residing in a Member State to a non-taxable Customer residing in another Member State.
 

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