SPECIAL SCHEMES

Why special schemes?
Special regimes were set for issues that need a specific treatment.

Cash businesses (الاسس النقدية)
In order to ease the activity of cash businesses whose clients are mostly non-registered persons, these businesses are allowed to issue a simplified invoice (cash receipt) without being obligated to mention the client's name and adress on it. For details and conditions, see |CASH BUSINESSES (ENG / ARABIC)| guide. 


Transfer of the Principal assets of a Business (تفرغ عن عناصرالمؤسسة)
See | Transfer Of Going Concern |Decree. 
 

Deduction Procedure for small taxpayers: (تنزيل ضريبي لصغار المكلفين)
See  | Deduction Procedure for small taxpayers| Decision number 821 dated 23-06-2004


Right Of The Deducting the Tax Charged on the fixed assets acquired by a taxable person before VAT Registration: (استرداد اصول ثابتة جرى شرائها قبل التسجيل في الضريبة)
See | Right of the Deduction| |Decree and |its amendments|.


Right Of Deducting The VAT paid on the stock purchased by a taxable person before being taxable.(استرداد مخزون جرى شرائه قبل التسجيل في الضريبة)
See |Right of Deduction on the Stock| decision


Refund of the cash register's price (استرداد ثمن الة التسجيل)
See |Mechanism of refunding the cash register's price| Decision.

Used Goods
In order to avoid double taxation, the supply of second hand goods is regulated according to special accounting rules. 


Tourist Refund
As in most countries, and to encourage tourism, tourists can benefit from a VAT refund on goods purchased in Lebanon that they will ship abroad. The VAT refund is applicable on purchases exceeding a specified amount and providing certain conditions are met. For details and conditions, Consult Global Refund Lebanon SAL Tel:+961-1-200380, E-mail: Taxfree@lb.globalrefund.com
www.globalrefund.com.lb


Foreign Businesses
In order to encourage foreign investments, any person or entity doing business abroad and conducting research studies,or participating in fairs and exhibitions in Lebanon, can claim a VAT refund on goods and services acquired in Lebanon for these purposes. For details and conditions, Consult global refund and see |FOREIGN BUSINESSES(Arabic / English)| guide. 

Non Residents
Any non-resident performing taxable operations in Lebanon (for business purposes) is liable to the VAT like any other local taxable person. This non-resident should thus appoint a fiscal representative in Lebanon responsible for all his VAT obligations. For details and conditions, see |NON RESIDENTS(Arabic / English)| guide.


Diplomats and International Organizations
Following international convention, diplomats and international organizations may claim (in part or in whole) the VAT paid on the acquisition of goods and services in Lebanon, provided these transactions are made in relation to their official status in Lebanon. For details and conditions, see |DIPLOMATS AND INTERNATIONAL ORGANIZATIONS| guide. ( ENG / ARABIC / FRENCH )


Jewelry
In order to preserve the competitiveness of the Lebanese jewelry sector with foreign markets, this sector will benefit from a special scheme where in VAT will be charged on the profit margin. For details and conditions, see |JEWELRY| decree.