Qatar Introduces Additional Refund Cases | Excise Tax

On 29 September 2022, Qatar’s Minister of Finance issued Decision No. (12) of 2022, expanding refund opportunities for excise tax payments. This decision allows for the refund of excise tax paid on goods not consumed within Qatar, subject to specific conditions. 

Implemented in 2019 under Law No. (25) of 2018 Concerning Excise Tax, excise tax applies to producers, importers, or tax warehouse operators handling goods categorized under the law. These goods include tobacco products, carbonated drinks, energy drinks, and other specified items. 

Key provisions outlined in Decision No. (12) of 2022 include

• Damage or Loss: Refunds are granted if excise goods are damaged or lost outside the tax warehouse, provided valid evidence of lack of control is provided by the taxable person. 

• Military Purchases: Excise goods purchased locally by military authorities under state agreements are eligible for refunds. 

• Exemption Conditions: Refunds are applicable if excise goods are purchased by the Duty free shops and meet exemption criteria, or if they are consumed during international passenger transport and meet exemption conditions. 

• Therapeutic Use: Goods used exclusively for therapeutic purposes by healthcare institutions qualify for refunds, subject to meeting exemption criteria. 

• Exports and Re-exports: Non-taxable persons exporting or re-exporting excise goods are eligible for refunds. 

Decision No. (12) of 2022 marks a significant step in Qatar’s excise tax framework, enhancing clarity and flexibility in refund processes for eligible entities. 

Stay informed for more updates on Qatar’s tax policies and regulations. 

Summary

Qatar’s Minister of Finance issued Decision No. (12) of 2022 on 29 September 2022, introducing additional refund cases for excise tax payments. This decision allows for refunds on excise tax paid for goods not consumed within Qatar, subject to specific conditions outlined under Law No. (25) of 2018 Concerning Excise Tax. The eligible goods include tobacco products, carbonated drinks, energy drinks, and others specified. 

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