The GCC UAVAT places strong emphasis on adapting to the digital age by implementing a VAT system designed to be seamless. Each GCC Member State is required to establish an “Electronic Services System” to facilitate this process. During her visit to the UAE in February, Christine Lagarde, the Managing Director of the IMF, stressed that for the GCC UAVAT to thrive, the system must be user-friendly. The electronic system should be robust, capable of generating accurate records for every transaction step.

GCC Member States are responsible for defining tax periods, filing returns, processing refunds, and handling payments, all of which can be managed online. They also have the right to appeal and object to tax rulings. Additionally, they will hold jurisdiction over sectors like education, health, weather, and real estate, with the exception of the local transport sector, which will remain exempt. We await further clarifications on these regulations.