Standard

10%

Other

Exempt and zero-rated

Lebanon VAT number format

Businesses in Lebanon that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is Tax identification number (TIN), followed by the VAT number (indicating whether the taxable person is an exporter; for example, 1473-601).

Lebanon VAT return periods

Businesses in Lebanon that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Beirut. Lebanon's VAT return periods are:

Quarterly

Lebanon Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Lebanon are required to start collecting and remitting tax.

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Lebanon, taxation of a non-established business is: Yes, with certain conditions

Lebanon VAT Refunds

Lebanon has a VAT refund program that allows tourists and others to receive a refund of any Lebanon VAT paid on goods purchased in Lebanon that are being exported from the country.

The minimum purchase amount needed to claim a VAT refund is €150000.00 Euros (which would yield a VAT refund of about €15000). SalesTaxHandbook has detailed information about Lebanon's VAT refund program: