Key Optimization Areas
📦 Import Structuring
Choose the right incoterm to control where VAT liability arises. DDP shipments may mean supplier must register. CIF/FOB keeps import VAT with the buyer. GCC common customs entry point planning.
🏭 Manufacturing Input Recovery
Full input VAT recovery on raw materials for taxable goods. Capital equipment under Capital Goods Scheme. Scrap and waste — deemed supply rules and output VAT.
🚢 Export Zero-Rating
Exports of goods outside GCC — zero-rated with proof of export. GCC member state supplies — transitional rules until full GCC VAT framework. Documentary evidence requirements.
🔄 Consignment Stock
Stock held at customer premises — time of supply when taken from stock. Call-off stock arrangements across GCC. Inventory valuation for VAT and customs purposes.
💡 Quick Win: Many businesses fail to recover import VAT paid at customs. If you're paying VAT on imports and not claiming it on your next return, you're leaving money on the table. We typically find 3-7% in recoverable import VAT.