Trial version — Unofficial trial version for demonstration and development — not the official General Tax Authority website.
Republic of Iraq — Ministry of Finance
Circular · 2026/10/01

Circular: phases of mandatory e-invoicing for licensed merchants

Under Council of Ministers Decision 135 of 2025, phase one covers merchants licensed by the Ministry of Trade.

Covered merchants must register in the electronic invoicing system and issue their invoices electronically from the compliance date set for each category. Invoices are matched against the annual assessment.