Lebanon
LBLebanon has VAT and stamp duty on invoices, with returns and some declarations filed electronically with the Ministry of Finance; no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Ministry of Finance e-services (E-Taxation)
The Ministry of Finance's online services for tax declarations and payments, account statements and tax legislation search. It handles returns, not invoices; the sources reviewed describe no e-invoicing platform and no use of Peppol.
Online declarations; some declarations are uploaded as XML files · Official source: Lebanese Ministry of Finance · home page and e-services
No rule found for this guide requires Lebanese invoices to be sent to the tax authority. The digital duties found are VAT returns and monthly stamp duty declarations, filed through the Ministry of Finance e-services. For foreign-currency invoices, check which exchange rate currently applies for VAT. A Peppol connection is not required by any rule found for this guide.
This guide is short because official sources on Lebanese invoicing were thin. Check the Ministry of Finance's Arabic legislation pages for any newer decisions.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedNeither the Ministry of Finance's English home page nor the PwC summary of Lebanese indirect taxes describes an e-invoicing, real-time clearance or invoice-reporting obligation. The Ministry's Arabic legislation pages were not reviewed in full.
Official source: PwC Worldwide Tax Summaries (secondary) · Lebanon, other taxesVAT
Standard rate 11%The standard VAT rate is 11%. The 2024 Budget Law raised the mandatory registration threshold from LBP 100 million to LBP 5 billion of turnover. The 2026 Budget Law gives one month after each period to file periodic VAT returns, and lists utilities, telecoms, internet and fuel among the expenses whose input VAT can't be deducted. Decree No. 11230 of 27 April 2023 set the Sayrafa rate for converting foreign-currency amounts for VAT.
Official source: PwC Worldwide Tax Summaries (secondary) · Lebanon, other taxesStamp duty on invoices
Monthly electronic declarationUnder the 2026 Budget Law, stamp duty on invoices, receipts and debit and credit notes is declared monthly to the Ministry of Finance on the prescribed electronic forms, within 15 days after the month ends. The G20 stamp duty form has had to be filed electronically since 1 August 2025. These are declarations of duty, not e-invoices.
Official source: PwC Worldwide Tax Summaries (secondary) · Lebanon, other taxes
Timeline
-
Higher VAT registration threshold
Historical. The 2024 Budget Law threshold of LBP 5 billion applies from 2024, measured over one to four consecutive quarters.
Official source: PwC Worldwide Tax Summaries (secondary) · Lebanon, other taxes -
Electronic G20 stamp duty filing
Historical. Ministry of Finance Notification No. 2665/1 made electronic submission of the G20 stamp duty form mandatory.
Official source: PwC Worldwide Tax Summaries (secondary) · Lebanon, other taxes -
2026 Budget Law issued
Historical. The law changed the VAT return deadline and set the monthly electronic stamp duty declaration.
Official source: PwC Worldwide Tax Summaries (secondary) · Lebanon, other taxes
Peppol in Lebanon
- 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.