Lebanon VAT deadlines: the 2026 change

Correction: an earlier version of this article stated that the deadline remained the 20th. That wording was outdated.

The Ministry of Finance’s Citizen Budget 2026 describes an extension of the periodic VAT return filing period from 20 days to one month. Before filing, check the latest Ministry announcements for the effective date and any further extension or holiday adjustment.

Keep a preparation date as well as a filing date

For your BMD engagement, agree who gathers the records, who reviews the return and who is responsible for submission. Set an internal preparation date that leaves time to resolve missing invoices and reconciliation questions.

What to bring to the discussion

• The filing period and registration details.
• Sales and purchase records, with the relevant supporting documents.
• Any correspondence or extension notice that applies to your account.

A simple routine for each VAT period

• Record sales invoices as they are issued, not at the end of the period.
• Collect purchase invoices showing the supplier’s VAT number and keep them with the payment record.
• Reconcile sales and purchases with the bank before preparing the return.
• Keep the filed return, the payment receipt and the workings together for each period.

If an invoice is missing or a figure does not reconcile, raise it before your internal preparation date rather than on the filing day.

Confirm your own deadline

The dates in this guide are base dates for planning, not a live feed of official extensions. Your adviser should confirm the applicable deadline and filing scope for your circumstances.

Source checked on 22 September 2026. This page is general information, not an individual filing determination.