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ISTD clarifying the parties exempted from issuing invoice

19/07/2022

Income and Sales Tax Department clarified that there are entities that are not obligated to issue invoice, as they are excluded from organizing and issuing the invoice according to the provisions of the regulation of billing and control over them and the instructions issued according to which the licensed establishments and businesses whose annual sales are less than (75) thousand These are groceries (mini-market, supermarket, or shop), bookstores and stationery stores, vegetable and fruit stores, household appliances stores, bakeries, popular restaurants, home businesses, dairy stores, sewing tools stores, and licensed crafts in any municipality From the Kingdom, according to the legislation in force,  and whose annual revenues are less than (30) thousand dinars As well as bakeries that sell bread only and have annual sales of less than 150,000 dinars.


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