VAT Registration

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Tax Registration and Deregistration
Article (13)
Mandatory Tax Registration

1. Every person, who has a Place of Residence in the State or an Implementing State and is not already registered for Tax, shall register in the following situations: a. Where the total value of all supplies referred to in Article (19) exceeded the Mandatory Registration Threshold over the previous 12-month period. b. Where it is anticipated that the total value of all supplies referred to in Article (19) will exceed the Mandatory Registration Threshold in the next thirty (30) days.

2. Every Person, who does not have a Place of Residence in the State or an Implementing State and is not already registered for Tax, shall register for Tax if he makes supplies of Goods or Services, and where no other person is obligated to pay the Due Tax on these supplies in the State.

3. The Executive Regulation of this Decree-Law shall specify the time limits that a person has to inform the Authority about his liability to register for Tax and the effective date of Tax Registration.

Article (19)
Calculating the Tax Registration Threshold

To determine whether a person has exceeded the Mandatory Registration Threshold and the Voluntary Registration Threshold, the following shall be calculated:

1. The value of Taxable Goods and Services.

2. The value of Concerned Goods and Concerned Services received by the Person unless covered by Clause (1) of this Article.

3. The value of the whole or relevant part of Taxable Supplies that belong to said Person if he has, wholly or partly, acquired a Business from another Person who made the supplies.

4. The value of Taxable Supplies made by Related Parties pursuant to the cases stated in the Executive Regulation of this Decree-Law.