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Notice

Tax filing deadline extended to 31 May 2026 - Learn more

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Taxation

VAT Services

Type of Transaction

  1. Registration for Value Added Tax
  2. Registration of an Agent for a Non-Resident Company in Lebanon
  3. Cancellation of Registration for Value Added Tax
  4. Approval to Adopt the Simplified Treatment for Institutions Applying the Cash Basis
  5. Annual Deduction Request for Small Taxpayers
  6. Declaration of Transfer of the Essential Elements of the Establishment
  7. Request to Re-Stamp the VAT Registration Certificate
  8. Request for a True Copy of the Registration Certificate
  9. Request for Replacement of a Lost Registration Certificate
  10. Request to Obtain Refund Application Forms Related to Exempt Operations in Accordance with Article 59 of the Law
  11. Modification of Mailing Address
  12. Reprinting of Declarations and Payment Notices
  13. Submission of Periodic Declaration
  14. Payment of Tax
  15. Amendment of Periodic Declaration
  16. Issuance of Annual and Semi-Annual Refund Requests
  17. Request to Deduct Tax on Goods Inventory and Raw Materials
  18. Request to Deduct Tax on Fixed Assets Before the Date of Registration
  19. Request for Refund of the Cost of a Cash Sales Register Machine
  20. Objection Letter
  21. Appeal before the Objections Committee
  22. Annual Refund Request
  23. Semi-Annual Refund Request
  24. Refund Request for Export Operations, Similar Activities and International Transport
  25. Tax Refund Request for Diplomatic and Consular Missions and International Organizations
  26. Refund Request for Exempt Operations in Accordance with Article 59
  27. Refund Request for an Agent Acting on Behalf of a Non-Resident
  28. Refund Request for Non-Resident Businessmen

Stamp Duty on Certain Transactions Related to Value Added Tax

Below is a list of transactions related to Value Added Tax that are subject to stamp duty of LBP 1,000, and those exempt from stamp duty.

No. Type of Transaction Subject to Stamp Duty / LBP 1,000 Not Subject to Stamp Duty
1 Registration for Value Added Tax Not subject
2 Registration of an agent for a non-resident company in Lebanon Not subject
3 Cancellation of registration for Value Added Tax Not subject
4 Request for approval to adopt the cash basis Not subject
5 Annual deduction request for small taxpayers Not subject
6 Declaration of transfer of the essential elements of the establishment Not subject
7 Request to re-stamp the registration certificate Subject: stamp for the letter and stamp for the certificate
8 Request for a true copy of the registration certificate Subject: stamp for the letter and one stamp for each copy
9 Request for replacement of a lost registration certificate Subject: stamp for the letter
10 Request to obtain refund application forms related to exempt operations in accordance with Article 59 of the law Not subject
11 Modification of mailing address Not subject
12 Submission of periodic declaration Not subject
13 Payment of tax Not subject
14 Amendment of periodic declaration Not subject
15 Issuance of annual and semi-annual refund requests Not subject
16 Request to deduct tax on goods inventory and raw materials Not subject
17 Request to deduct tax on fixed assets before the date of registration Not subject
18 Request for refund of the cost of a cash sales register machine Not subject
19 Objection letter Not subject
20 Appeal before the Objections Committee Not subject
21 Annual refund request Not subject
22 Semi-annual refund request Not subject
23 Refund request for export operations, similar activities and international transport Not subject
24 Tax refund request for diplomatic and consular missions and international organizations Not subject
25 Refund request for exempt operations in accordance with Article 59 Not subject
26 Refund request for an agent acting on behalf of a non-resident Not subject
27 Refund request for non-resident businessmen Not subject
28 Request for a new registration certificate due to a change in name and/or address of the institution/company Subject: stamp for the letter
29 Request for exporter clearance certificate Not subject
30 Request for a copy of the periodic declaration Subject: stamp for the letter and stamp for the copy
31 Clearance certificate valid for medical parcel Subject: stamp for the letter
32 Inquiry or request for information, such as calculation of collection penalty, error in payment notices, notification for payment of arrears, etc. Subject: stamp for the letter
33 Installment requests Subject: stamp for the letter and stamp for the certificate
34 Requests for statement of amounts due or not due Subject: stamp for the letter and stamp for the certificate
35 Inquiry about changes existing in the law Subject: stamp for the letter

Note: Certificates issued by the administration for the benefit of each applicant mentioned above: only the category of transactions subject to stamp duty is subject to fiscal stamp duty.