E-Invoicing
GTA Compliance
VAT Requirements
Qatar is preparing for Value Added Tax (VAT) implementation and has already introduced QR code invoicing requirements for certain businesses. This guide covers the current compliance requirements, e-invoicing standards, and how to prepare your accounting systems for the upcoming tax framework.
Key points
- Mandatory Requirement: QR codes are required on all tax invoices issued by VAT-registered entities.
- Data Encoding: The code must encode specific data points (VAT Number, Total, Tax Amount) in a standardized format.
- Software Integration: Your POS or ERP system must be updated to generate these codes automatically.
- Audit Trail: QR codes allow tax authorities and customers to quickly verify the authenticity of the transaction.
What is the QR Code Requirement?
The Qatar General Tax Authority (GTA) mandates that a QR Code be printed on every Tax Invoice. When scanned, this code reveals the specific details of the transaction. This initiative is part of Qatar's broader electronic invoicing (e-invoicing) strategy to combat tax evasion and ensure compliance with VAT laws.
Technical Specifications
The QR code acts as a digital signature. It must encode the following five data elements:
Seller Identity
- Seller's Name: The legal name as registered with the GTA.
- VAT Number (TRN): The 15-digit Tax Registration Number.
Transaction Details
- Timestamp: Date and time of invoice generation.
- Invoice Total: The total amount including VAT.
- VAT Amount: The exact tax charged (usually 5%).
Implementation Process
Transitioning to QR invoicing involves coordination between your business and your software vendor.
- Software Assessment: Check your current POS or ERP system. Most modern providers (e.g., Odoo, SAP, Xero, local POS vendors) have released updates to support Qatar's VAT QR standards.
- Technical Integration: Your IT team or vendor must configure the software to generate the base64 string (or JSON format) containing the required 5 data points.
- Testing: Generate test invoices and scan them with a standard smartphone QR reader to ensure the data appears legible and correct.
- Dhareeba Registration: Ensure your business is fully registered on the Dhareeba portal and your TRN is active.
- Rollout: Deploy the update to all terminals (cash registers, online checkout pages, etc.).
Technical Note
The QR code is typically generated by encoding the data into a string (often separated by tildes or pipes, or a JSON format depending on the specific GTA schema) and then converting that string into a QR code image. It is not a URL link to a webpage.
Who is affected?
- Retailers: Supermarkets, electronics stores, etc., must display QR codes on thermal paper receipts.
- B2B Suppliers: Companies issuing detailed invoices must include the code at the top or bottom of the PDF/printed invoice.
- E-commerce: Online platforms must generate a QR code in the invoice that the customer downloads or views.
- Exemptions: Companies not registered for VAT (below the threshold or exempt activities) generally do not need to include the tax QR code, but must still issue proof of sale receipts.
Practical note
If you share your activity and ownership details, we can recommend a compliant route and the typical document pack.
Related guides
FAQ
The QR code must contain the Seller's Name, VAT Registration Number (TRN), Invoice Date & Time, Total Invoice Amount (including VAT), and the VAT Amount. This format is standardized by the General Tax Authority (GTA).
Yes, for all VAT-registered businesses in Qatar. QR codes are mandatory on all simplified and standard tax invoices issued to customers. Non-registered businesses are exempt.
The QR code must be generated automatically by your Point of Sale (POS) or Invoicing software. You cannot generate these manually for high volumes; your software provider must update the system to encode the base64 string correctly.
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