As part of its commitment to the GCC VAT Framework Agreement, Qatar has been laying the groundwork for future VAT implementation—with e-invoicing positioned as a core pillar of its tax modernization strategy. While VAT is not yet in force as of 2025, businesses should begin preparing now for what is expected to be a phased rollout starting in the coming years.
The General Tax Authority (GTA) has indicated that Qatar will likely follow a clearance-based or real-time reporting model, similar to peers like Saudi Arabia (ZATCA) and the UAE.
Though no e-invoicing mandate has officially taken effect, planning is well underway:
2017: Qatar signs the GCC VAT Framework Agreement.
2024–2025: Ongoing legislative drafting, consultations, and digital infrastructure development.
2026+ (Expected): Phased introduction of VAT and e-invoicing, starting with large taxpayers and expanding to all businesses.
Qatar’s future system is expected to closely mirror regional models, emphasizing real-time transaction control, data transparency, and interoperability.
Invoice Generation: Using GTA-certified ERP or accounting software.
Real-Time Submission: Invoices submitted to the General Tax Authority for validation before buyer delivery.
Validation: GTA returns a Unique Invoice Reference Number (IRN) and potentially a QR code, similar to practices in Saudi Arabia and Egypt.
Buyer Delivery: Validated invoices sent to buyers electronically or as PDFs with embedded data.
Archiving: Digital storage for at least 5 years will likely be required for audits.
Once VAT is introduced, businesses can expect to issue:
Tax Invoices for B2B, B2C, and B2G transactions;
Credit and Debit Notes, referencing original invoice data.
While no formal format is mandated yet, Qatar is expected to adopt:
UBL/XML standards, aligning with GCC neighbors;
Potential Peppol compliance for public procurement and international trade.
Businesses will likely be required to include in each invoice:
Supplier and Buyer Tax Registration Numbers (TRNs);
Invoice Number, Date, Currency;
Detailed line-item descriptions, unit prices, and applicable VAT rates;
QR code for verification and audit use.
Preparing now for Qatar’s upcoming e-invoicing regulations can deliver long-term operational value:
VAT-readiness without disruption;
Improved audit readiness and real-time tax reporting;
Integration into regional supply chains with GCC countries;
Enhanced cross-border trade potential, especially with Peppol-ready markets.
Qatar is expected to embrace Peppol-like interoperability, which will be especially important for companies involved in public procurement, infrastructure, or cross-border B2B trade. This would align Qatar with international e-procurement best practices and promote global business integration.
Although formal implementation dates are still pending, businesses operating in or with Qatar should begin aligning their digital invoicing capabilities with UBL/XML standards, ensure archiving systems are in place, and keep systems flexible for integration with future GTA platforms.