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مولد الفواتير المجاني للبنان — أنشئ فواتيرك الاحترافية بـ LBP بالعربية أو بالإنجليزية، مع تصدير PDF فوري وبدون تسجيل.
Create professional invoices for Lebanon in LBP or USD. Arabic & English, 11% VAT, free PDF.
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Lebanon's currency is the Lebanese pound. The Code of Money and Credit makes the Lebanese pound the monetary unit of the Republic, with the official abbreviation ل.ل., and divides it into 100 piastres, abbreviated ق.ل. Banque du Liban (BDL), the central bank, uses the code LBP in its exchange-rate tables. On its current exchange rates page, BDL listed the US dollar at LBP 89,500 (bid, ask and mid) in a table dated 31 March 2026. The 2026 Citizen Budget, prepared in cooperation with the Ministry of Finance's Directorate of Budget and Expenditure Control, used the same figure, USD 1 = LBP 89,500, as its estimated rate. Xuvilo pre-fills the pound and the 11% VAT rate when you start from this page.
Lebanon levies value added tax (VAT) under Law No. 379 of 14 December 2001, and the Ministry of Finance runs it through its VAT Directorate. The standard rate is 11%: the Ministry's notice of 29 December 2017 states that Article 25 of the law, as amended by Law No. 64 of 2017, sets the rate at 11% from 1 January 2018. On 16 February 2026 the Council of Ministers approved a draft law, and a draft decree referring it to Parliament, that would keep 11% until the end of the quarter in which the law is published and apply 12% from the start of the following quarter. Until such a law is passed and published, the rate stays 11%. Exports and international transport are exempt with the right to deduct the VAT paid on inputs; the Ministry describes them as taxed at 0%. Activities exempt without that right include medical services, education, insurance, banking and financial services, shared passenger transport including taxis, the sale of built property and the renting of homes. Exempt goods include bread, flour, meat, fish, milk and dairy products, rice, sugar, books and newspapers, and medicines. Article 14 of the 2024 Budget Law (Law No. 324 of 12 February 2024) sets the turnover threshold for compulsory registration at LBP 5 billion over one to four consecutive preceding quarters, and the threshold for voluntary registration at LBP 1 billion. The Ministry's VAT registration page, which in March 2026 had not been updated for those thresholds, says that a business applies on form Q1-1 within two months of meeting the conditions and must display its registration certificate in a prominent place. The VAT tax period is the calendar quarter. Article 38 of the VAT law requires every taxable person to issue an invoice, or another document that takes its place, when it supplies goods or services. At a minimum it shows the supplier's name, address and Ministry of Finance registration number; the customer's name and address; what was supplied; a sequential invoice number and the date; the amount due; and the VAT due with the rate applied. When a VAT-registered business sells to professional customers, not consumers, in a foreign currency, Decree No. 11230 of 18 April 2023 requires the VAT due to be shown on the invoice in Lebanese pounds. A non-resident who makes taxable supplies in Lebanon must appoint a single agent at least one week before the first one. Services performed from abroad for a resident of Lebanon need no agent: the resident pays the VAT on them in its periodic return if it is VAT-registered, or on the special return Q5-2.
Since the first quarter of 2014, Decision No. 1157/1 of the Minister of Finance, dated 25 November 2013, has required every VAT-registered business to file electronically the tax returns that are available on the Ministry's electronic tax system. The Ministry's list of VAT laws, decrees and decisions, as it stood in June 2026, covers electronic filing and the submission of VAT transactions by e-mail, but contains no rule on electronic invoicing. Under the Tax Procedures Law (Law No. 44 of 11 November 2008), accounting records and documents are kept for ten years from the end of the year they relate to, and may be kept on computer or with other modern technologies under a decision of the Minister of Finance. Xuvilo produces an A4 PDF in your browser and does not connect to any Lebanese government system.
Banque du Liban owns and operates the main components of Lebanon's National Payment System. BDL-RTGS, its real-time gross settlement system launched on 9 July 2012, is open to banks operating in Lebanon and other participants; BDL describes it as a four-currency system (LBP, USD, EUR and GBP), and every transaction settled on it is final and irrevocable. BDL-CLEAR, launched in November 2013, is a bulk system for retail payments: cheques, direct debits, credit transfers and card transactions at ATMs and points of sale. BDL enforced the use of the IBAN in April 2009, and a transfer instruction that does not include the beneficiary's IBAN must be rejected. So if you want to be paid by bank transfer, put your IBAN on the invoice.
Article 31 of the Tax Procedures Law requires the accounting records and documents that the law calls for to be kept in Arabic; they may also be kept in French or English. The Ministry of Finance's invoicing page lists invoices among the accounting documents a taxable person must keep. The tax administration may ask a business for an official Arabic translation of the contracts and correspondence it needs, at the business's own cost and responsibility. Xuvilo produces the invoice in Arabic or English.
What every invoice must show, and how to create and send one, is in the invoice guide.
11%. Under Article 25 of the VAT law, as amended by Law No. 64 of 2017, the Ministry of Finance applies the 11% rate from 1 January 2018. On 16 February 2026 the Council of Ministers approved a draft law, and a draft decree referring it to Parliament, that would raise the rate to 12% from the start of the quarter after the quarter in which the law is published. Until that law is passed and published, invoices carry 11%.
Article 14 of the 2024 Budget Law (Law No. 324 of 12 February 2024) sets the turnover threshold for compulsory registration at LBP 5 billion over one to four consecutive preceding quarters; a business can register voluntarily from LBP 1 billion. The Ministry of Finance's VAT registration page, which in March 2026 had not been updated for those thresholds, says the application is made on form Q1-1 within two months of meeting the conditions and that the registration certificate must be displayed in a prominent place.
Article 38 of the VAT law sets the minimum: the supplier's name, address and Ministry of Finance registration number; the name and address of the customer; what was supplied; a sequential invoice number and the date; the amount due; and the VAT due together with the rate applied. Every taxable person must issue an invoice, or another document that takes its place, when it supplies goods or services.
Decree No. 11230 of 18 April 2023 deals with prices set in a foreign currency. When a VAT-registered business supplies goods or services to professional customers, not consumers, in a foreign currency, the VAT due must be shown on the invoice in Lebanese pounds. The decree also fixes which exchange rate is used to work out the VAT until a unified rate is adopted, so confirm the rate in use with the Ministry of Finance.
For services performed from abroad and used by a resident of Lebanon, the Ministry of Finance does not require the foreign supplier to appoint an agent. The Lebanese resident pays the VAT on those services, in its periodic return if it is VAT-registered, or on the special return Q5-2. A non-resident who carries out taxable operations inside Lebanon, by contrast, must appoint a single agent at least one week before the first one.
Under the Tax Procedures Law, accounting records and documents required by law are kept in Arabic, and may also be kept in French or English; the tax administration can ask for an official Arabic translation of contracts and correspondence at the business's cost. They must be kept for ten years from the end of the year they relate to, and may be kept on computer or with other modern technologies under a decision of the Minister of Finance. The Ministry's invoicing page counts invoices among the documents to be kept.
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