Qatar: Refund of excise tax paid to goods

Decision No (12) of 2022 concerns refunds of excise tax paid to goods, subject to conditions

Decision No (12) concerns refunds of excise tax paid to goods, subject to conditions

Article Posted date 22 November 2022

The Minister of Finance of Qatar (on 29 September 2022) issued Decision No (12) of 2022 regarding refunds of excise tax paid to goods, subject to conditions.

Excise tax was implemented in Qatar in 2019 in accordance with the Law No (25) of 2018 Concerning Excise Tax. Based on the law, producers, importers, or tax warehouse keepers of goods subject to excise tax are considered as taxable persons. The goods subject to excise tax can be summarized as:

  • Tobacco products
  • Carbonated drinks
  • Energy drinks
  • Special goods

The Decision provides refunds of excise tax may be granted:

  • If excise goods are damaged or lost outside the tax warehouse and the taxable person must provide valid evidence of their lack of control upon the damage or loss
  • If military authorities purchased the excise goods locally under agreements to which State of Qatar is a party
  • If excise goods were purchased by the free market and the exemption conditions are met
  • If excise goods were procured locally and are consumed during international transportation of passengers, and the exemption conditions are met
  • If excise goods are used exclusively for therapeutic purposes by health institutions, and the exemption conditions are met
  • If excise goods are exported or re-exported by a non-taxable person

The Decision came into force as of 10 November 2022.

Read a November 2022 report [PDF 536 KB] prepared by the KPMG member firm in Qatar

 

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