Value Added Tax

(In Arabic: فوترة إلكترونية) A procedure aimed at converting the billing process and paper amendments into an electronic process that allows the exchange of

(In Arabic: نشاط اقتصادي) This is a broad term referring to the business activities which are - in principle - subject to VAT. This

(In Arabic: فاتورة إلكترونية) An invoice that is issued, saved, and modified in an electronic form organized through an electronic system, and contains all

(In Arabic: بضائع مستعملة مؤهلة) Goods prescribed by Zakat, Tax, and Customs Authority as eligible for calculating VAT based on profit margin.

(In Arabic: توريدات معفاة من الضريبة) Supplies on which the tax is not charged, and the associated input tax is not deducted, in accordance