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VAT Law & Regulations

Royal Decrees

Royal Decree 121/2020 Issuing the Value Added Tax Law

PDF file 219 KB

VAT LAW

PDF file 248 KB

VAT Regulations

Decision No. 53/2021 Issuing the Executive Regulations of the VAT Law

PDF file 624 KB

Decision No. 456/2022 Amending Some of the Provisions of the Executive Regulations of the VAT

PDF file 112 KB

Decision No. 521/2023 Amending Some of the Provisions of the Executive Regulations of the VAT

PDF file 119 KB

Decision No. 81/2025 Amending Some of the Provisions of the Executive Regulations of the VAT

PDF file 98 KB

Chairman Decisions

Decision No. 3/2021 to determine the dates of registration for VAT

PDF file 248 KB

Decision No. 65/2021 determining food commodities subject to value-added tax at the zero rate

PDF file 248 KB

Decision No. 89/2022 determining food commodities subject to value-added tax at the zero rate

PDF file 248 KB

Decision No. 1/2021 starting with mandatory and voluntary registration

PDF file 248 KB