Mandatory Tax Registration – Article 13 – VAT Degree Law

Article 13 – Mandatory Tax Registration

1. Every Person, who has a Place of Residence in the State or an Implementing State, shall register for Tax in the following situations:

   1. Where the total value of all supplies referred to in Article 19 of this Decree-Law exceeded the Mandatory Registration Threshold over the previous 12-month period.

   2. Where it is anticipated that the total value of all supplies referred to in Article 19 of this Decree-Law will exceed the Mandatory Registration Threshold in the next 30 days.

2. Every Person, who does not have a Place of Residence in the State or an Implementing State, shall register for Tax if he makes supplies of Goods or Services, and where no other Person is obligated to pay the Due Tax on these supplies in the State.

3. The Executive Regulation of this Decree-Law shall specify the time limits within which the Person has to inform the Authority of his liability to register for Tax and the effective date of Tax Registration.