GCC VAT Indirect Tax FAQs

The Gulf Cooperation Council (GCC) has announced implementation plans for Value Added Tax (VAT) from 1st January 2018. The impact this has to Pearson VUE and its customers is described here. The following countries are in the GCC. Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates.

Pearson VUE’s implementation schedule

Per the schedule below, Pearson VUE will begin to collect Value Added Tax (VAT) on business to consumer (B2C) sales made to candidates and on business to business (B2B) sales made to companies or test centres that purchase vouchers.

United Arab Emirates - June 1, 2018
Saudi Arabia - June 1, 2018
Bahrain - January 1, 2019
Kuwait - TBD
Oman - April 16, 2021
Qatar - TBD

General

Why was this change made?

Where can I verify Tax Registration Numbers?

Who does this impact?

What are the Pearson tax registration details?

What is Pearson VUE’s position on Reverse Charges?

What is the reverse charge concept and how does it work with Pearson VUE?

Test Centre Administrators

How do I inform Pearson VUE of the Tax Registration Number (TRN) number for my test centre?

Will the test centre statement change?

Does Pearson VUE issue a receipt / invoice to the candidate?

How does Pearson handle reverse charges in the GCC for test centres?

My test centre is an eligible body or is exempt from tax. What do I need to do?

Voucher Store Customers

How do I inform Pearson VUE of the Tax Registration Number (TRN) number for my company?

I purchased vouchers prior to when Pearson VUE's system started collecting tax, will the test-taker be charged tax when they use (redeem) the voucher?

My company is an eligible body or is exempt from tax. What do I need to do?

Candidates

My test was booked before Pearson VUE’s system started collecting tax but my test appointment is after that date, will I be charged additional tax?

Last updated 2020-06-14