Taxation

Forms

Value Added Tax Forms

Pursuant to Minister of Finance Decision No. 809/1 dated 20 July 2011, concerning the adoption of declaration forms for the VAT Directorate, the following forms have been adopted with effect from 1 January 2012.

To avoid uncertainty about the forms accepted by the VAT Directorate, all taxpayers must use the official printed forms issued by the Directorate. A form that has not been officially issued by the Directorate, or any form that has been altered, is not accepted and the related return or application is treated as not submitted.

Available Forms

Form Number	Form Name	Guide or Instructions
ق1-1	VAT Registration Application	Form Guide
ق11-1	Detailed Turnover Statement for the Quarters Preceding the Registration Application	Form Guide
ق12-1	Statement on the Existence of an Activity Related or Complementary to the Activity of the Company or Establishment Being Registered	Form Guide
ق7-1	Application to Use the Simplified Invoicing System	—
ق5-1	Agent Registration Application	Form Guide
ق6-1	Application for Approval of an Agency Appointment	Form Guide
ق8-1	Annual Deduction Request	Form Guide
ق2-1	VAT Deregistration Application	Form Guide
ق21-1	Detailed Turnover Statement for the Quarters Preceding the Deregistration Application	Form Guide
ق2-2	Agent Return	Form Guide
ق3-2	Detailed Statement Supporting the Agent Return	Form Guide
ق2-3	Annual Refund Request by an Agent for a Non-Resident	Form Guide
ق2-4	Semi-Annual Refund Request by an Agent for a Non-Resident	—
ق4-3	Refund Request for Non-Resident Companies and Businesspersons	—
ق5-2	Non-Resident Declaration Submitted by a Person Not Subject to VAT	Form Guide
ق51-2	Information on Non-Residents	Form Guide
ق7/ 1-2	Special Return for a New Legal Entity Resulting from a Change of Legal Form	—
ق7/ 11-2	Partial-Deduction Annex for a Company Whose Legal Form Has Been Changed	—
ق7/ 12-2	Annex for Gold and Jewellery Activities	—
—	For a New Legal Entity Resulting from a Change of Legal Form	—
ق4 / 11-2	Amendment to the Periodic-Return Annex for Partial Deduction	—
ق4 / 12-2	Amendment to the Annex for Gold and Jewellery Activities	—
ق4 / 13-2	Amendment to the Annex Listing the Ten Largest Local Suppliers and Ten Largest Local Customers	—
ق4 / 2-2	Amendment to the Agent Return	Form Guide
ق4 / 3-2	Amendment to the Detailed Statement Supporting the Agent Return	Form Guide
ق4 / 5-2	Amendment to the Non-Resident Declaration Submitted by a Person Not Subject to VAT	Form Guide
ق4 / 6-2	Amendment to the Special Periodic Return for the Late-Registration Period	—
ق7 / 4-2	Amendment to the Special Return for a New Legal Entity Resulting from a Change of Legal Form	—
ق4 / 7-3	Amendment to the Refund Request for Exempt Transactions under Article 59	Form Guide
ق4 / 8-3	Amendment to the Refund Request for Exports, Similar Transactions, and International Transport	Form Guide
ق4 / 2-3	Amendment to the Annual Refund Request by an Agent for a Non-Resident	Form Guide
ق4 / 2-4	Amendment to the Semi-Annual Refund Request by an Agent for a Non-Resident	—
ق4 / 1-3	Amendment to the Annual Refund Request	Form Guide
ق4 / 1-4	Amendment to the Semi-Annual Refund Request	Form Guide
ق 4/7/ 11-2	Amendment to the Partial-Deduction Annex for a New Legal Entity Resulting from a Change of Legal Form	—
ق 4/7/ 12-2	Amendment to the Gold and Jewellery Annex for a New Legal Entity Resulting from a Change of Legal Form	—
ق4 / 51-2	Amendment to Information on Non-Residents	Form Guide
ق3-3	Refund Request for Diplomatic and Consular Missions and International Organizations	Form Guide
ق5-3	List of Purchase Invoices and Amounts for Diplomatic and Consular Missions and International Organizations	Form Guide
TVA 3-3	Refund Request for Diplomatic and Consular Missions and International Organizations (French Version)	—
TVA 3-5	List of Purchase Invoices and Corresponding Amounts for Diplomatic and Consular Missions and International Organizations (French Version)	—
VAT 3-3	Refund Request for Diplomatic and Consular Missions and International Organizations (English Version)	—
VAT 3-5	List of Purchase Invoices and Corresponding Amounts for Diplomatic and Consular Missions and International Organizations (English Version)	—
ق6-3	List of Purchase and Expense Invoices and Amounts for Non-Resident Companies and Businesspersons	—
ق9-3	United Nations Development Programme Refund Request	Form Guide
ق11-3	List of Purchase and Expense Invoices and Amounts for the United Nations Development Programme	—
ق1-9	Request for a Refund of Excess Tax Paid to the Treasury	Form Guide
ق6-1	Request to Deduct VAT on Fixed Assets Acquired Before Becoming Subject to VAT	—
ق6-11	List of Invoices for Fixed Assets Acquired Before Becoming Subject to VAT	—
ق6-2	Request to Deduct VAT on Inventory and Raw Materials Held on the Effective Date of VAT Registration and Acquired Before Registration	—
ق6-21	Inventory List of Invoices for Stock Acquired Before VAT Registration, Prepared as of the Day Before Registration Takes Effect	—
ق6-3	Request for a Refund of the Cost of a Cash Register	—
ق10-1	Application for Authorization to Administer the Special Tourist VAT Refund Procedure	—

Forms That Must Be Obtained from the Directorate

The following forms may not be downloaded for use and submission to the tax administration. Official copies must be obtained directly from the VAT Directorate; otherwise, the return or application is treated as not submitted.

Form Number	Form Name	Guide or Instructions
ق1-2	Periodic VAT Return	Form Guide
ق11-2	Annex to the Periodic Return for Partial Deduction	Form Guide
ق12-2	Annex for Gold and Jewellery Activities	Form Guide
ق13-2	Annex Listing the Ten Largest Local Suppliers and Ten Largest Local Customers	Form Guide
ق6-2	Special Periodic Return for the Late-Registration Period	Form Guide
ق1-3	Annual Refund Request	Form Guide
ق1-4	Semi-Annual Refund Request	Form Guide
ق7-3	Refund Request for Exempt Transactions under Article 59	—
ق8-3	Refund Request for Exports, Similar Transactions, and International Transport	Form Guide
ص 4	Payment Notice	—
ص 5	Special Payment Notice	—
ص9	Payment Notice for Inquiry Requests under Article 26 of Law No. 44 dated 11 November 2008 (Tax Procedures Law)	—