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مولد الفواتير المجاني لليمن — أنشئ فواتيرك الاحترافية بـ YER بالعربية أو بالإنجليزية، مع تصدير PDF فوري وبدون تسجيل.
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Yemen's currency is the Yemeni rial (YER; numeric code 886). Under the Central Bank of Yemen Law No. 14 of 2000, as amended by Law No. 21 of 2003, the rial is the unit of currency and is divided into 100 fils, and only the Central Bank of Yemen (CBY) may issue banknotes and coins. Presidential Decree No. 119 of 2016 moved its headquarters and operations from Sanaa to Aden. In July 2025 the CBY in Aden warned the public, banks and exchange companies not to accept a 50-rial coin and banknotes put into circulation in Sanaa, which it described as counterfeit. The rial is not pegged: the IMF classifies Yemen's exchange-rate arrangement as free floating in law and floating in practice. The IMF also reports that, in the areas under the government's control, the rial strengthened from about 2,900 to about 1,600 per US dollar between mid-July and early August 2025, after measures that included a ban on using foreign currency in local transactions.
Yemen's sales tax is the general sales tax (GST), levied under Law No. 19 of 2001 as amended by Law No. 42 of 2005. The Tax Authority publishes the consolidated law in Arabic, with an English text. It works like a VAT: a registered person adds GST to its taxable sales and deducts the tax it has already paid on purchases, backed by a sales invoice issued in its name by a registered seller or by a customs declaration. Article 4 sets the general rate at 5% of the sale value of local and imported goods and services. Exports, international air, sea and land transport services, and babies' milk are taxed at 0% (Table 2). Table 3 sets its own rates for some items, including 10% on mobile and international telephone services, and 90% and 20% of the consumer price on cigarettes and qat. Article 40 exempts goods such as wheat and wheat flour, rice and medicines, and Table 1 exempts services such as financial and banking, insurance, health and education services. The consolidated text reflects the 2005 amendment, and the Tax Authority guides cited below date from 2010, except the December 2022 registration guide of the authority in Sanaa. Article 6 of the law has the Minister set a registration threshold of no less than YER 50 million. The Tax Authority's 2010 registration guide, and the December 2022 guide of the authority in Sanaa, give it as YER 50 million of annual sales of taxable goods and services, counting all of a person's activities in Yemen. Under Article 6(c) and (e) of the law, the application is due within the first 15 days of the month after the threshold is reached, and a business below it may register voluntarily. Every registered person files a monthly return within 21 days after the month ends, whether or not tax is due, and pays the tax by the same date. Two administrations now collect this tax. The internationally recognised government, which the IMF says controls about two thirds of Yemen's territory, runs the General Taxation Department and its branches in the governorates. The authority in Sanaa runs the website tax.gov.ye. A business applies to the tax office whose area covers its main place of business. The Tax Authority's guide to invoices and records lists what a sales invoice must show: a printed serial number and the date of issue; the date of sale; the seller's name, address and GST registration number; the buyer's name and address, and its registration number if any; a description of the goods or services (type, quantity or number of units, unit price); the value before tax, the tax rate and the value including tax; and the invoice total. Issue one invoice per sale, as an original for the buyer and a copy that the seller keeps. For exempt sales and exports, write "sale exempt from tax" or "export sale" in the tax box. When a sale is made in a foreign currency, show its value in Yemeni rials and the official exchange rate on the date of the sale or service. If the value of an issued invoice changes, for example after a return, a price change or a wrong tax amount, issue a credit or debit note that refers to the original invoice number. Keep invoices and records for three years after the end of the financial year (Article 54 of the law); computerised records must be kept in Yemen.
None of the tax laws, guides and notices cited on this page requires invoices to be cleared or reported through a government e-invoicing platform. The Tax Authority's guide to invoices and records says that invoices prepared by computer, whether on paper, transmitted or displayed electronically, must contain all the data required on a sales invoice, and that invoices sent by fax or e-mail must carry the same data. The authority in Sanaa offers filing and payment online through its e-services platform, e-tax.gov.ye. It launched electronic monthly returns for GST and salaries tax on 30 May 2023. In December 2023 it announced that, from January 2024, it would accept large taxpayers' monthly returns only electronically, and that all taxpayers must pay through its Mobile Money service, not in cash or by cheque. On the government side, the IMF's 2025 report found that the General Taxation Department relies heavily on manual processes, with minimal digitalization. Xuvilo produces an A4 PDF and does not connect to e-tax.gov.ye or to any other Yemeni tax system.
The Central Bank of Yemen in Aden oversees payment systems through its General Department of Payment Systems. It has set a 30-character IBAN for Yemen: it starts with YE and contains the bank and branch codes, the account currency (886 for the rial) and the account number. On paper it is printed in groups of four characters, for example YE49 CBYE 0001 8860 1000 0001 2345 67. The CBY has told banks to reject incoming transfers whose account numbers do not match this standard, so an invoice that asks for a bank transfer should give the full IBAN. The CBY has also unified money-transfer systems in one Unified Network: it says 22 cash-transfer networks were cancelled and placed under one name, that all banks and e-wallets have joined it, and that more than YER 251 billion passed through it in 2024. Its payments report for the first half of 2025 counts nine e-wallets with about 2.1 million subscribers. On 3 August 2026 the Yemeni Payments and Clearing Company (YPCC) held its constituent assembly; the company is to develop and operate the national infrastructure for payments, clearing and settlement, with World Bank funding.
The Tax Authority's guide to invoices and records requires a sales invoice to be issued in Arabic or translated into Arabic. Xuvilo produces invoices in Arabic or English; for a Yemeni sales invoice, choose Arabic or attach an Arabic translation.
What every invoice must show, and how to create and send one, is in the invoice guide.
Yemen levies a general sales tax (GST) under Law No. 19 of 2001, as amended in 2005; it works like a VAT, with tax paid on purchases deducted from tax on sales. Article 4 of the law sets the general rate at 5%. Exports are taxed at 0%, some items carry their own rates in Table 3 (for example 10% on mobile and international telephone services), and goods such as wheat, rice and medicines are exempt. The Tax Authority's 2010 guide to invoices and records requires each invoice to show the value before tax, the tax rate and the value including tax.
When its annual sales of taxable goods and services reach YER 50 million, counting all its activities in Yemen: that is the threshold given in the Tax Authority's 2010 registration guide and in the December 2022 guide of the authority in Sanaa. Under the 2010 guide, it must apply within the first 15 days of the following month, to the tax office whose area covers its main place of business. A business below the threshold may register voluntarily.
The Tax Authority's 2010 guide to invoices and records lists the following: a printed serial number and the date of issue; the date of sale; the seller's name, address and GST registration number; the buyer's name and address, and registration number if any; a description of the goods or services with type, quantity and unit price; the value before tax, the tax rate and the value including tax; and the invoice total. The guide also requires the invoice to be in Arabic or translated into Arabic.
If a sale is made in a foreign currency, the Tax Authority's guide requires the invoice to show the value in Yemeni rials and the official exchange rate on the date of the sale or service. The IMF also reports that the 2025 measures in the areas under the government's control included a ban on using foreign currency in local transactions.
Two administrations collect the general sales tax. The internationally recognised government, which the IMF says controls about two thirds of Yemen's territory, runs the General Taxation Department and its branches in the governorates. The authority in Sanaa runs tax.gov.ye; it announced that from January 2024 it would accept large taxpayers' monthly returns only electronically and that taxes must be paid through its Mobile Money service. Under the Tax Authority's 2010 registration guide, a business registers with the tax office whose area covers its main place of business.
For three years after the end of the financial year in which they were entered (Article 54 of the law and the Tax Authority's guide). This covers invoices, records, documents and supporting papers, computer systems and storage media, final accounts and the balance sheet. Computerised records must be kept in Yemen so that the tax office can inspect them.
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