VAT Services

Types of Value Added Tax Transactions

1. VAT Registration
2. Registration of an Agent for a Company Not Resident in Lebanon
3. VAT Deregistration
4. Approval of the Special Treatment for Establishments Using Cash-Basis Accounting
5. Annual Deduction Request for Small Taxpayers
6. Declaration of the Transfer of the Essential Assets of an Establishment
7. Request for a Certificate of Non-Registration for VAT
8. Request for a Certified Copy of the Registration Certificate
9. Request for a Replacement Registration Certificate
10. Request for Refund-Application Forms for Exempt Transactions under Article 59
11. Change of Correspondence Address
12. Reprinting of Returns and Payment Notices
13. Submission of a Periodic Return
14. Payment of Tax
15. Amendment of a Periodic Return
16. Issuance of Annual and Semi-Annual Refund Applications
17. Request to Deduct VAT on Inventory and Raw Materials
18. Request to Deduct VAT on Fixed Assets Acquired Before Becoming Subject to VAT
19. Request for Reimbursement of the Cost of a Cash Register
20. Tax Objection Letter
21. Appeal before the Objections Committee
22. Annual Refund Request
23. Semi-Annual Refund Request
24. Refund Request for Exports, Similar Transactions, and International Transport
25. VAT Refund Request for Diplomatic and Consular Missions and International Organizations
26. Refund Request for Exempt Transactions under Article 59
27. Refund Request by an Agent for a Non-Resident
28. Refund Request for Non-Resident Businesspersons

Fiscal Stamp Duty on Certain VAT Transactions

The following table identifies VAT-related transactions that are subject to fiscal stamp duty of LBP 1,000 and those that are exempt from the duty.

Note: Certificates issued by the administration in response to the requests listed above are also subject to fiscal stamp duty when the underlying transaction is subject to the duty.