Iraq
IQIraq levies sales tax on specific goods and services, administered by the General Commission for Taxes under the Ministry of Finance; no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
General Commission for Taxes (الهيئة العامة للضرائب)
The federal tax administration under the Ministry of Finance. It publishes taxpayer guides, forms and regulations, including sales tax rules and a tax identity number project. Its site describes no e-invoicing platform and no use of Peppol.
Paper statements and records under the sales tax rules; no electronic invoice format found · Official source: Iraq General Commission for Taxes · home page
No Iraqi e-invoicing system was found for this guide, and no rule found here involves Peppol. Invoicing duties arise mainly from sales tax on specific sectors, such as the statements that classified hotels and restaurants must issue. See the General Commission for Taxes for current forms and instructions.
This guide is short and covers federal rules only. The sources reviewed didn't cover the Kurdistan Region's separate tax administration, if any.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe General Commission for Taxes' website and the PwC summary of Iraqi taxes describe no e-invoicing, real-time clearance or invoice-reporting obligation.
Official source: Iraq General Commission for Taxes · home pageSales tax · hotels and restaurants
In forceRevolutionary Command Council Decision No. 36 of 1997 levies a 10% sales tax on services of excellent- and first-class hotels and restaurants. The establishment collects the tax and pays it monthly. It must issue statements showing the value of services and the tax, and keep records open to tax inspection.
Official source: Iraq General Commission for Taxes · Revolutionary Command Council Decision No. 36 of 1997 on sales taxSales tax · other goods and services
In forceThe sources reviewed describe no general VAT. Sales tax applies to listed items, for example 300% on alcohol and tobacco, 15% on travel tickets and cars, and 20% on mobile recharge cards and internet services.
Official source: PwC Worldwide Tax Summaries (secondary) · Iraq, other taxes
Timeline
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Hotel and restaurant sales tax instructions take effect
Historical. The implementing instructions for Decision No. 36 of 1997 took effect; they were later amended by Instructions No. 4 of 2005.
Official source: Iraq General Commission for Taxes · Revolutionary Command Council Decision No. 36 of 1997 on sales tax
Peppol in Iraq
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.