VAT Registration Guide.pdf

Instruction 200/99/506 regarding the conditions and method of registration in the value-added tax system: According to Article 18 of the Value-Added Tax Law, the method of registration in the value-added tax system is as follows:

1. Registration conditions in the value-added tax system:
1-1. Registration of the entity in the system
1-2. Selection of responsibility in the value-added tax system

2. In cases where information is available from the relevant authorities, registration of the entity in the tax system will be done, considering the type of activity and the services performed for individuals subject to value-added tax.

3. In cases where the entity is not registered in the system and has not chosen to be responsible for value-added tax, the tax authorities will take action and require the entity to register.

4. Entities can access their registration information on the website www.evat.ir.

5. Buyers of goods and services can check the registration status of entities on the website www.evat.ir.

6. The tax technology organization is responsible for implementing this instruction.

7. This instruction is effective from the date of its issuance, and there is no need for a separate approval or ratification. The previous registration rules are hereby repealed.