E-commerce Taxation In Lebanon

Buying and selling on the Internet in Lebanon is increasing at an exponential rate, thereby making way for unprecedented opportunities in the state. Individuals, enterprises, and government bodies are now using the Internet to conduct their transactions. VAT is paid by the consumer on transactions of goods and services, whether imported or locally produced for both traditional modes of business and e-commerce. A standard VAT rate of 10% is applicable in Lebanon.

The following questions have been addressed in this article:

What is the registration procedure when the taxable person does not have an establishment in Lebanon?
What accounting principles are adopted in Lebanon?
What are the obligations of the VAT registered persons?


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