When the taxable person does not have a real or elected establishment in Lebanon, he shall appoint a fiscal representative who resides in Lebanon before carrying out, any transaction of supply of goods or provision of services regardless of the turnover he shall achieve. Hence this appointment is subject to the tax authority approval on the fulfillment of the conditions determined by the Minister of Finance.
Any person residing in Lebanon must make sure, that after dealing with a non-resident, a certain tax is due, that he has appointed a fiscal representative, otherwise he shall be held liable to pay the tax and the penalties due to the tax authorities. However he can pursue the non-resident to recover his rights.
This fiscal representative shall be held jointly and severally liable for the payment of taxes and penalties resultant from taxable transactions, and he shall be responsible, instead of his mandatory, of all the required obligations provided for in this law and its regulations.
Any person residing in Lebanon and using within the Lebanese territories a service acquired from abroad, shall declare the amount of the tax due on this service and pay it to the tax authorities regardless of the value of this service