This Decision establishes the Executive Regulation for the Federal Decree-Law No. 8 of 2017 on Value Added Tax. Article 24 specifically addresses the evidentiary requirements for supplies of goods between GCC Applying States. It mandates that a taxable person supplying goods from the UAE to another Applying State must retain official and commercial evidence proving the export and movement of those goods. The Federal Tax Authority is empowered to request additional information to substantiate such transactions. This provision is crucial for correctly applying the VAT treatment, such as zero-rating, for intra-GCC supplies of goods.