If you operate a business in Qatar, Article 12 of Law No. 24 of 2018 requires you to maintain and keep proper accounting books, registers, and documents in accordance with Qatari laws and international accounting standards. This obligation applies to all taxpayers conducting an activity in Qatar, including expat business owners and sole traders.
Your taxable income must be calculated using the accruals accounting method, as specified in Article 6, and must align with international accounting standards. This means income and expenses are recorded when they are earned or incurred, not simply when cash changes hands — a point that often surprises expats used to simpler cash-based bookkeeping.
Article 13 further extends record-keeping responsibilities by requiring government bodies, private companies, associations, and other entities to provide information and documents to the GTA upon request. Additionally, Article 8 lists specific expenses that cannot be deducted — such as costs related to exempt income or payments made in violation of Qatari laws — so maintaining detailed and accurate records is essential to support legitimate deductions and avoid disputes. Hiring a qualified local accountant familiar with Qatari tax requirements is strongly recommended.
This is general legal information, not legal advice. For advice on your specific situation, consult a lawyer licensed in Qatar.