After careful review of the pros and cons of all options, the time-to-delivery being very similar,
our recommendation is to proceed with Option 2. It is a less risky solution and offers, overtime,
more potential in term of functionality and robustness.
In terms of timeframe, the average Kuwait procurement delay of 9 months indicates that any
solution would only be ready in about 20-24 months, too late for a VAT implementation targeted
for January 2018.Therefore, Kuwait should aim at a new VAT implementation not before
January 1st, 2019.