Kuwait
KWKuwait's Ministry of Finance administers corporate income tax and, since 2025, a domestic minimum top-up tax for large multinational groups; no e-invoicing obligation was found in its published laws and services.
Guide reviewed .
Invoicing and electronic documents
Electronic Tax Services (TCRS)
The Ministry of Finance portal for tax registration, multinational group registration and tax certificates. It is not an invoice exchange or clearance system and has no Peppol role.
Online registration and certificate requests · Official source: Ministry of Finance · Electronic Tax Services portal
Peppol
No national Peppol Authority is listed for Kuwait, so OpenPeppol acts as the authority.
No national Peppol specification found · Official source: OpenPeppol · Peppol Authorities
Electronic invoicing in Kuwait is a commercial choice in the sources reviewed. Peppol can be used where trading partners agree, but there is no national Peppol specification or authority, and the Ministry of Finance's published decree-laws contain no VAT or e-invoicing law. Watch the Ministry's decree-laws page for changes.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe Ministry of Finance's list of tax decree-laws covers income tax (Decree No. 3 of 1955, as amended), airline exemptions, tax information exchange (2024) and the domestic minimum top-up tax (2024). None concerns VAT or e-invoicing, and the tax services portal does not mention invoices.
Official source: Ministry of Finance · decree-lawsDomestic Minimum Top-up Tax
In force since 1 January 2025Decree-Law No. 157 of 2024 applies to multinational groups with global revenue of at least EUR 750 million in two of the previous four years, aiming at a 15% minimum effective tax. For those groups it replaces the manpower support tax, Zakat, the neutral zone tax and corporate income tax on foreign companies. It has no invoicing rules.
Official source: Ministry of Finance · Domestic Minimum Top-up Tax introduction
Timeline
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Domestic Minimum Top-up Tax takes effect
The new tax on large multinational groups applies from this date. It is a profits tax, not an invoicing rule.
Official source: Ministry of Finance · Domestic Minimum Top-up Tax introduction
Peppol in Kuwait
- 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.