Digital services and goods
VAT Standard rate
Qatar does not charge VAT or its analogs on the supply of goods or the supply of digital services. However, VAT is expected to be introduced soon. Since in most countries that have signed an agreement with the GCC Single Commission, the tax rate is 5%, it is likely that the same rate will apply in Qatar.
Qatar hasn’t implemented VAT yet. It is expected in 2024 – 2025. In the project, the estimated tax rate of 5% is indicated.
Thresholds
In accordance with the draft version of the law, if an established threshold is exceeded, it will be necessary to register as a VAT taxpayer.
For non-residents, the obligation to register will arise from the first delivery, the threshold will not apply to them.
Registration procedure
The likely registration process will look like this:
- Visit the Qatar VAT Portal;
- Create a new account, after which an email will be sent to your registered email address;
- Confirm your details according to the instructions in the email;
- Log in to the portal with a verified email address and password to complete the registration process;
- You may need to provide documents such as the passport of the founder/director of the company and the constituent documents.
Tax representative
Based on the initially available information, the appointment of a fiscal representative for the registration and filing of tax reports will be optional.