Libya
LYLibya's income-tax framework requires declarations and supporting accounts; current electronic-invoicing requirements could not be verified from a reliable tax-authority source in this review.
Guide reviewed .
Invoicing and electronic documents
Income-tax administration
Law No. 7 of 2010 provides for tax assessment through taxpayer declarations. The law is reproduced in DCAF's legal database; this does not verify a current electronic service or invoice delivery platform.
Tax declarations and supporting accounts · Official source: DCAF Libyan Legal Database · reproduced Law No. 7 of 2010 on income taxes, Arabic text and English translation
Peppol
OpenPeppol's authority list does not identify a national authority for Libya. This says nothing about whether an individual trading partner uses the network.
Confirm the recipient's supported documents · Official source: OpenPeppol · Peppol Authorities
This guide has limited coverage. The reproduced legislation establishes background tax rules, but current invoice requirements and electronic tax services were not independently verified. Agree the delivery method with the buyer and check the current tax rules before implementation.
Legal guide
Tax records
Underlying income-tax frameworkThe law bases assessment on declarations and addresses accounts and supporting records. It should not be treated as a specification for invoice exchange.
Official source: DCAF Libyan Legal Database · reproduced Law No. 7 of 2010 on income taxes, Arabic text and English translationB2B and B2G · electronic invoicing
Current requirements not verifiedThe historical income-tax text does not establish a current structured-invoicing scheme. No current operational requirement is asserted here; confirm the applicable invoice and record rules with the tax administration.
Official source: DCAF Libyan Legal Database · reproduced Law No. 7 of 2010 on income taxes, Arabic text and English translation
Timeline
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Income Tax Law issued
The reproduced Arabic law ends with this issue date. Article 105 makes application dependent on publication; this is not an e-invoicing launch date. The database's separate metadata date differs from the legislative text.
Official source: DCAF Libyan Legal Database · reproduced Law No. 7 of 2010 on income taxes, Arabic text and English translation
Peppol in Libya
- 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.