Yemen
YEYemen levies a general sales tax under Law No. 19 of 2001, with sales-invoice rules dating from 2002; the tax authority website offers online registration, filing and payment, but no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Tax e-services platform (e-tax.gov.ye)
The online platform and mobile app on the tax authority website at tax.gov.ye. It covers tax registration, monthly salary tax and general sales tax returns, and payment of income tax and general sales tax. It handles returns, not invoices, and the sources reviewed show no link to Peppol.
Online returns and payments · Official source: Yemeni Tax Authority website · electronic services
No Yemeni e-invoicing system was found for this guide. Invoicing follows the general sales tax rules. Suppliers to state bodies must show a sales tax registration certificate. Returns and payments can be handled online through the tax e-services.
This guide is short and rests on the tax authority website at tax.gov.ye. Yemen's tax administration may not apply uniformly across the country, and the sources reviewed don't say which areas this website's rules cover. Check with the authority responsible for your counterparty's location.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe tax authority website describes electronic registration, filing and payment, but no e-invoicing, real-time clearance or invoice-reporting obligation.
Official source: Yemeni Tax Authority website · electronic servicesGeneral sales tax · invoices
Paper-era rules listedThe website lists Tax Authority Decision No. 108 of 2002 on sales invoices for general sales tax and Decision No. 86 of 2005 on cash registers for retail sales. Only the decision titles could be confirmed; their texts weren't reviewed.
Official source: Yemeni Tax Authority website · sales tax legislation listB2G · public procurement
Sales tax registration requiredUnder Finance Minister's Decision No. 21 of 2007, a supplier must be registered for general sales tax, and must provide a certified copy of its registration certificate, before taking part in tenders or contracting with state bodies for taxable goods and services. Tender notices must state this condition.
Official source: Yemeni Tax Authority website · Finance Minister's Decision No. 21 of 2007 on registration certificates for government tendersE-filing · general sales tax returns
Available onlineMonthly general sales tax returns can be filed and paid through the e-services platform, without visiting a tax office.
Official source: Yemeni Tax Authority website · electronic services
Timeline
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Registration required for government tenders
Historical. Decision No. 21 of 2007 took effect on issue, making sales tax registration a condition for supplying state bodies.
Official source: Yemeni Tax Authority website · Finance Minister's Decision No. 21 of 2007 on registration certificates for government tenders
Peppol in Yemen
- 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.