1- Introduction into Taxation and VAT
2- VAT in the GCC
3- The Five W’s (Who – What – When etc.)
4- Taxable persons
5- Kind of transactions covered
6- Where is the transaction located
7- Value of the transactions
8- VAT Rates
Standard
Reduced
Z/R
Exemptions
Outside the Scope
9- Liability to pay VAT
10- VAT Registration
Registration Requirements, threshold, etc.
VAT Grouping
11- VAT Compliance Requirements
12- VAT in Depth - VAT Scenarios & Sectors Analysis
Sectors impact (Retail, Digital economy, Real Estate, FS, oil & gas)
Exercises