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Home>Taxation>Value Added Tax>Registration

Registration Overview  
 
Do I have to register for VAT?
 
If you have an independent business that supplies taxable or zero rated goods and services, and have a total turnover for the last four successive quarters exceeding the compulsory threshold, you must then register for VAT.
   
When VAT was introduced in 2002, you were liable to register if your total turnover exceeded LBP 500 million. Starting the 1st of April 2003, this compulsory threshold was lowered to LBP 300 million in the budget law of 2003 (law no 479 dated 30/01/2003), and according to the  LAW no. 583 dated 23/04/2004, you are liable to register if your total turnover covering the last four successive quarters exceeds LBP 225 million starting from 1/1/2004, and LBP 150 million starting from 1/1/2005.
   
Turnover Calculation
  The taxable turnover consists of your total turnover excluding the value of transfer of capital assets.  
   
Voluntary Registration
  In order to preserve the competitiveness of the market, the optional registration turnover threshold was lowered from 150 million to 50 million in the budget law of 2003 (law no 479 dated 30/01/2003). Starting 2004, any person or entity who has an independent business that deals with taxable or zero rated goods and services can be registered irrespective of their turnover. 
   
Registration Period
  Every taxable person shall file a |REGISTRATION REQUEST| to the administration within 2 months starting from the last day of the quarter where the conditions for being taxable are met.


 
 Registration Procedure (Arabic | English)

 

For further information, please consult the [REGISTRATION GUIDE (Arabic | English)]
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