Intra-GCC supplies refer to transactions within the Gulf Cooperation Council (GCC) region. For business-to-business (B2B) transactions, when a supplier registered in the UAE supplies goods or services to a VAT-registered recipient in another GCC-implementing state, a standard rate of 5% VAT applies. This facilitates intra-GCC trade and ensures consistent VAT treatment for cross-border business transactions within the region. On the other hand, business-to-consumer (B2C) transactions between the UAE and other GCC countries incur a 5% VAT if the recipient is not VAT registered. However, if the total value of exports exceeds the implementing state's registration threshold, the supplier must register under the VAT laws of that state.