The scope of Lebanon Law No. 379/2001 covers the supply of goods or services in Lebanon. The importation of goods and services into Lebanon are also subject to VAT and accordingly, any business entity that is involved in such transactions is required to assess when they will hit the threshold in order to get registered with the Directorate of Value Added Tax (DVAT).

The Ministry of Finance (MoF) circulated Ministry of Finance Notification No. 5241/2017 for the application of the amendments promulgated by Lebanon Law No. 66/2017 and to outline the new threshold for VAT registration where optional VAT registration is now allowed if the turnover exceeded LBP 50 million over a period of one to four consecutive quarters. The amendments also requested the importer or exporter to register for VAT, irrespective of the level of their turnover.