(In Arabic: فترة التعديل) The period in which the Taxable Person shall adjust previously deducted Input Tax in relation to a Capital Asset in cases

(In Arabic: محاسبة على الأساس النقدي) An alternative method for calculating and reporting VAT based on the payment date for each supply.

(In Arabic: شهادة التسجيل في ضريبة القيمة المضافة) Zakat, Tax, and Customs Authority issues a VAT registration certificate to the taxpayer after processing and approving

(In Arabic: دفاتر تجارية) a set of commercial books that the tax or zakat payer keeps, in which he records all the details of his

(In Arabic: مقابل) Everything collected or to be collected by the Taxable Supplier from the Customer or a third party for the Supply of Goods

(In Arabic: اشعار دائن) Commercial documents issued by a supplier/seller to a buyer, required by law to evidence a subsequent change to consideration of a

(In Arabic: مذكرة مدينة) A commercial document issued by the supplier or the seller to the buyer, as a document that proves the increase in

(In Arabic: فوترة إلكترونية) A procedure aimed at converting the billing process and paper amendments into an electronic process that allows the exchange of invoices

(In Arabic: نشاط اقتصادي) This is a broad term referring to the business activities which are – in principle – subject to VAT. This is

(In Arabic: فاتورة إلكترونية) An invoice that is issued, saved, and modified in an electronic form organized through an electronic system, and contains all the