Each Member State adopts its own national VAT legislation, with jointly agreed principles based on guidelines. After Saudi Arabia, the United Arab Emirates and Bahrain in 2017, Qatar became the fourth GCC member to introduce excise duties. Oman will introduce excise taxes in June 2019, while Kuwait`s plan currently refers to its implementation in 2020/2021. Qatar has set the VAT implementation date for 1 January 2020. To date, the United Arab Emirates, KSA, Bahrain and Qatar have introduced a 100% excise tax on tobacco products, 100% energy drinks and 50% soft drinks. . . .