VAT Registration in Lebanon: When You Must Register and How
Value-Added Tax in Lebanon is governed by Law 379/2001 and a long chain of implementing decrees. Two numbers matter most when deciding whether to register.
The headline rate
The standard VAT rate is 11%. A small list of items (basic foodstuffs, education, some medical services) is exempt or zero-rated.
The registration threshold
The 2024 Budget Law raised the mandatory VAT registration threshold sharply to align with currency depreciation. Businesses whose annual taxable turnover exceeds the current threshold (denominated in LBP and re-set by ministerial decision) must register within two months of crossing it. Below the threshold, registration is voluntary — useful only if your customers are themselves VAT-registered and can recover the tax.
How to register
- Obtain a tax identification number (TIN) at your local MoF office or via the MoF e-services portal.
- Submit Form VAT-1 with commercial registration extract, lease, and ID of the legal representative.
- Receive a VAT certificate; display it at the place of business.
- Start issuing compliant tax invoices showing the TIN, VAT rate, and the words "Tax Invoice" / "فاتورة ضريبية".
Filing
VAT is filed quarterly. Returns and payments are due by the 20th of the month following the quarter. Late filings incur a fine plus interest, regardless of whether there is tax owed.
