The VAT Executive Regulation complements Article 3 by providing further details, explanations, and examples related to its provisions. It helps taxpayers and businesses understand the practical implications of VAT on their specific transactions, ensuring they can correctly comply with the law and avoid any potential issues or penalties.

For instance, the Executive Regulation might specify the rules for determining the place of supply for certain services, outline the documentation and invoicing requirements, provide the criteria for zero-rating or exempting certain supplies, and clarify any special cases or industry-specific considerations.

1. The granting, assignment, cessation, or surrender of a right: If a transaction involves the granting, assignment, cessation, or surrender of a right, it would be considered a supply of services for VAT purposes. The supplier (the party providing the right) would need to charge VAT on the consideration received for providing the service, assuming they are a VAT-registered business. The recipient of the service would be responsible for paying the VAT to the supplier.

2. The making available of a facility or advantage: When a service involves making available a facility or advantage, it is treated as a supply of services subject to VAT. For instance, if a company provides access to a membership club or grants exclusive access to certain facilities, such as a gym or spa, VAT should be charged on the consideration received for this service.

3. Not to participate in any activity, or not to allow its occurrence, or agree to perform any activity: This provision pertains to transactions where one party agrees not to participate in a specific activity or to perform a particular action. Such agreements are considered supplies of services for VAT purposes, and VAT would be applicable if the supplier is registered for VAT.

4. The transfer of an indivisible share in a good: If a transaction involves the transfer of an indivisible share in a good, such as fractional ownership of property or any other asset, it would be classified as a supply of services. VAT would be applicable based on the consideration received for this service.

5. The transfer or licensing of intangible rights: g., rights of authors, inventors, artists, and rights in trademarks, and rights which the legislation of the State deems to be within such category:

The transfer or licensing of intangible rights, such as copyrights, patents, trademarks, and other intellectual property, is considered a supply of services under VAT regulations. VAT would be applicable on the consideration received for the transfer or licensing of these rights.