Qatar: Cabinet approves e-invoicing draft law and executive regulations
Aims to establish a legal framework for e-invoices and related notices, enhance transparency, and support digital transformation.
Qatar’s Cabinet on May 6, 2026, approved a draft law on e-invoicing and its executive regulations. The Cabinet’s decision, prepared by the Ministry of Finance and the General Tax Authority (GTA), aims to establish a legal framework for e-invoices and related notices, enhance transparency, and support digital transformation. The law also seeks to create reliable databases for oversight purposes.
Background
Qatar has been working to modernize its tax administration and align with international best practices. The introduction of an e-invoicing framework is intended to support digital transformation, improve compliance, and facilitate more efficient tax collection and oversight. The draft law and executive regulations were prepared by the Ministry of Finance and the GTA.
What to expect from the law
The draft law establishes the legal basis for e-invoicing and related notices in Qatar. The draft has not been published yet, but key objectives include:
- Defining the requirements for issuing, storing, and transmitting e-invoices and notices
- Mandating the use of e-invoicing for certain taxpayers and transactions (pending further details)
- Enhancing transparency and oversight through the creation of reliable digital databases
- Supporting the digital transformation of tax processes in Qatar
Further details regarding the scope of entities and transactions covered, technical specifications, and implementation timeline are pending and expected to be released with the publication of the final law and executive regulations.
Next steps
The draft law will proceed through the legislative process, including publication in the official gazette. The GTA is expected to release additional guidance on the scope, technical requirements, and phased implementation timeline. Taxpayers should monitor for updates and prepare for potential consultations or registration requirements.
Contacts
For more information, contact a KPMG tax professional:
Barbara Henzen | bhenzen@kpmg.com
Nurlan Sadraddinzade | nsadraddinzade@kpmg.com
Philippe Stephanny | philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com