Tax Accountant

Value Added Tax, Electronic Invoice, and Zakat for Egypt, Saudi Arabia, the UAE, Oman, Bahrain, Jordan, and Morocco.

إعداد المادة العلمية : محاسب/ محمد عبدالرزاق

هندسة صوتية : علي قنعان

انيميشن ورسوم : ايمان خليفة

إخراج فنى : م/محمد كريم

Accounting & Financial Management6h 22m39 lectures11 sections

What you'll learn

  • Understand value added tax and extract it from the tax-inclusive price
  • Understand the electronic invoice and its journey from seller to buyer
  • Know the tax return, its deadlines and how to pay in Egypt
  • Understand income tax and what is deducted from a company's profit
  • Work with the Fatoora platform, the XML file and the stamp certificate in Saudi Arabia
  • Understand zakat, withholding and partner loans
  • Understand reverse calculation and corporate tax in the Emirates
  • Compare the systems of Oman, Bahrain, Jordan and Morocco

About this course

This course explains tax accounting from scratch, covering value added tax, electronic invoicing, zakat and income tax in several Arab countries. It starts with understanding value added tax: why it is collected in stages, how to extract it from a tax-inclusive price, why governments moved to electronic invoicing, and how the invoice travels from seller to buyer. Then you enter Egypt: the law and its regulations, zero-rate exports, the tax period, the return and payment, the electronic invoice and receipt and the electronic signature, and income tax and what is deducted from profit. After that comes Saudi Arabia: the system and the return, the Fatoora platform, the integration waves, the XML file and the stamp certificate, and zakat, partner loans and withholding. Then the Emirates: reverse calculation, corporate tax, carried-forward losses and electronic invoicing, with a look at Oman, Bahrain, Jordan and Morocco, and a table that brings the systems together, an accountant's calendar and common mistakes. The course suits accountants, commerce graduates and anyone preparing to work in tax accounting. After it, you will be able to calculate tax, file the return, deal with the electronic invoice and avoid common mistakes.

Expected outcomes

  • - Calculate value-added tax and submit the declaration on time
  • - Handle electronic invoicing in Egypt, Saudi Arabia, and the UAE
  • - Understand the differences between tax systems in 7 Arab countries
  • - Avoid common mistakes and organize your tax calendar as an accountant

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Course content

1

البداية: الضريبة من الصفر

5 lectures
  1. المقدمةIntroduces the Tax Accountant, E-Invoicing and Zakat course: calculating VAT, filing returns and e-invoicing in Egypt, Saudi Arabia and the UAE, using a training company with three branches, and the course stages.3:56
  2. ضريبة على الاستهلاك تجمع على مراحلExplains that VAT is a consumption tax collected in stages, how each party remits output tax minus input tax, why only the final consumer bears it, and the role of the invoice in deducting input tax.13:17
  3. السعر الشامل للضريبة: كيف تستخرج الضريبة منهExplains extracting tax from a tax-inclusive price by splitting it into parts rather than multiplying by the rate, verifying by multiplying the price by the rate, the difference between zero-rated and exempt supplies and its effect on input deduction.11:48
  4. لماذا تحولت الحكومات إلى الفاتورة الإلكترونيةExplains why governments moved to e-invoicing, its three models: post-audit, clearance and reporting, its four components, and comparing the seller's invoice with what the buyer deducted, invoice by invoice.9:22
  5. رحلة الفاتورة من البائع إلى المشتريFollows an invoice from seller to buyer in five steps: entry, submission, validation, valid or invalid status and delivery, what changes in the accountant's work, and fixing only the rejected field.10:13
2

مصر: ضريبة القيمة المضافة

4 lectures
  1. القانون 67 لسنة 2016 ولائحته وتعديلاتهExplains Egypt's VAT law, its regulations and amendments, the registration threshold by adding taxable and exempt sales, the filing deadline, and the standard rate versus the machinery rate and its effect on purchase deduction.9:29
  2. التصدير بسعر صفرExplains zero-rated exports and the right to deduct input tax, exemptions and their amendments, the temporary tax card which does not allow issuing e-invoices, and that all amounts count toward total sales.9:26
  3. الفترة الضريبية والموعدExplains the tax period and the filing and payment deadline in Egypt, Saudi Arabia and the UAE, calculating the net amount due, deducting input tax with a valid invoice, deducting machinery tax at once, and the passenger-car exception.9:34
  4. أين يقدم الإقرار ويسددExplains where to file and pay on each country's portal, carrying forward a credit balance and requesting a refund, late penalties counted per month or part of a month rather than days, monthly versus annual rates, and amended returns.8:52
3

مصر: الفاتورة والإيصال الإلكتروني

6 lectures
  1. الفاتورة الإلكترونية: السند القانونيExplains the legal basis of e-invoicing in Egypt, Saudi Arabia and the UAE, who is required to use it, the article listing the invoice's required data, the phased onboarding of companies, and the national ID threshold for individual buyers.8:57
  2. التوقيع الإلكتروني والختم الإلكترونيExplains electronic signatures and seals and how they prove the issuer and detect changes, the document types: invoice, credit note, debit note and export invoice, the test environment before production, and the penalty for non-compliance.8:49
  3. متى تصدر يدويا ومتى بالتكاملExplains when to issue invoices manually from the portal and when to integrate a system, the portal issuing steps, calculating tax on the net amount after discount, and using a credit note for returns and a debit note for increases.10:40
  4. الإلغاء من جهة البائع والرفض من جهة المشتريExplains how a seller fixes a wrongly issued invoice by cancelling it, how the buyer rejects it within the deadline, how a credit note is used once the deadline passes, and why cancelled or rejected invoices are left out of the return.10:21
  5. الفاتورة والإيصال: من يصدر أيهماExplains the difference between the invoice issued to businesses and the receipt issued to the final consumer, who is required to issue electronic receipts by a decree naming the company, and how this applies to sales in Egypt, Saudi Arabia and the UAE.9:43
  6. بيانات الإيصال المطبوعExplains the data on a printed receipt, from the unique identifier, QR code and receipt chain, to correcting mistakes with a return receipt instead of deleting, and how returns affect the monthly return.9:32
4

مصر: ضريبة الدخل

2 lectures
  1. ضريبة الدخل: القانون 91 لسنة 2005Explains income tax in Egypt under Law 91 of 2005 and its amendments, how it is calculated by brackets after the exemption, how the employer deducts it monthly from salary, and the corporate tax rate.10:26
  2. ما يخصم من الربح وما لا يخصمExplains what is deductible from company profit and what is not when computing tax, such as bad debts, fines, hospitality and interest, plus tax on dividends and property sales, and the simplified regime for small businesses.9:03
5

السعودية: ضريبة القيمة المضافة والفاتورة الإلكترونية

6 lectures
  1. السعودية: النظام واللائحةExplains Saudi VAT law and its regulations, the registration threshold, zero-rated and exempt supplies, the reverse charge on services from abroad, invoice types, and extracting tax from a tax-inclusive price.9:13
  2. الفترة الضريبية والإقرار والسدادExplains the tax period, filing and payment deadlines in Saudi Arabia and Egypt, how the net return is computed from output and input tax, and the penalties for late payment and corrections.10:01
  3. ما هي الفاتورة الإلكترونية في السعوديةDefines the Saudi e-invoice as structured data rather than an image, its two phases of generation and storage then integration, how standard and simplified invoices flow to the authority, and the fields held in the QR code.11:07
  4. الموجات: كيف تعرف موعدكExplains the wave system for integration with the tax authority, how a business finds its deadline by comparing taxable revenue in the base years against each wave's threshold, what the system must not do, and the penalties.9:58
  5. ملف XML بمعيار UBLOpens up the Saudi e-invoice to explain the XML file in the UBL standard and its protective fields: unique ID, counter, hash, seal and invoice chain, and why mistakes are corrected with a credit note rather than deletion.10:29
  6. شهادة الختم CSID وخطوات الربطExplains the CSID stamp certificate required for each invoicing device and the onboarding steps with the authority, the time-limited verification code, how standard and simplified invoices reach the authority, and the QR code on the invoice.10:07
6

السعودية: الزكاة والاستقطاع

4 lectures
  1. الزكاة: اللائحة ومن يخضع لهاExplains the Saudi zakat regulations, who is subject to zakat versus income tax, and the zakat base built from the balance sheet, including how liabilities are added and long-term assets deducted.10:21
  2. قروض الشركاءExplains how partner loans are treated in the zakat base and the conditions for counting them as liabilities, then computes the base with its minimum and maximum limits and the zakat by days of the Gregorian or Hijri year.10:32
  3. شريك سعودي وشريك أجنبيExplains a mixed company with Saudi and foreign partners, how the base and profit are split between zakat and income tax, and withholding tax on payments abroad with rates depending on the payment type.10:14
  4. موعد التوريد والغرامةExplains the deadline for remitting withheld tax in Saudi Arabia, the late penalty computed on the overdue amount only, the annual register and statement, and the zakat return deadline, with a comparison to Egypt and the UAE.9:57
7

الإمارات: ضريبة القيمة المضافة

2 lectures
  1. الإمارات: القانون واللائحةExplains UAE VAT law and its regulations, the rate, mandatory and voluntary registration thresholds, how zero-rated and exempt supplies differ for input tax recovery, and a comparison of thresholds across countries.9:35
  2. الاحتساب العكسيExplains the reverse charge on purchases from a seller outside the country, where the buyer accounts for the tax as both output and input, where it appears in the return, its domestic cases, and penalties.8:26
8

الإمارات: ضريبة الشركات

4 lectures
  1. القانون الذي فرض الضريبة على الأرباحExplains the UAE corporate tax law, the zero-rate band then the rate on the excess, the small business relief tied to revenue, free zone company rules, and a comparison with Egypt and Saudi Arabia.9:34
  2. المجموعات الدولية الكبيرةExplains large multinational groups under UAE corporate tax, the registration and filing deadlines, the late penalty and how it is waived, and a decision tree that orders the rules before calculating.10:05
  3. نقطة البداية: الربح في القوائم الماليةExplains that UAE corporate tax starts from accounting profit, adjusted by adding back fines, corporate tax and half of hospitality, plus the interest cap, within the tax reconciliation.9:44
  4. الخسائر المرحلة: حد 75%Explains carried-forward losses in UAE corporate tax, the cap on offsetting them against taxable income, taking the lesser of the loss and the cap, the loss schedule, and the common mistake in computing the cap.10:21
9

الإمارات: الفوترة الإلكترونية

2 lectures
  1. الفوترة الإلكترونية: القرارات التي تحكم النظامExplains the decisions governing e-invoicing in the UAE, the five-corner flow of an invoice through accredited providers, who is inside or outside the system, and the identification number.9:16
  2. الجدول الزمني: من يبدأ ومتىExplains the UAE e-invoicing timeline, who starts and when based on revenue, choosing an accredited provider, the invoice issuing deadline, penalties, and a comparison with Egypt and Saudi Arabia.9:37
10

عمان والبحرين والأردن والمغرب

2 lectures
  1. عمان والبحرينExplains VAT in Oman and Bahrain, from the rate, registration threshold and filing deadline, to Oman's e-invoicing system, and how to prepare the returns of both branches.9:39
  2. الأردن والمغربExplains sales tax in Jordan and VAT in Morocco, from rates, filing periods and deadlines, to e-invoicing and the effect of paper invoices, and corporate tax in both countries.10:08
11

الخلاصة

2 lectures
  1. ثلاثة أنظمة في جدول واحدCombines the Egyptian, Saudi and UAE systems in one comparison table, with a deadline calendar, a monthly checklist, invoice issuing deadlines, and never adding different currencies together.10:11
  2. تقويم المحاسب وأخطاء شائعةExplains late payment penalties in Egypt, Saudi Arabia and the UAE, record retention periods, common mistakes when working across several countries, a full-year calendar, and how to compute the cost of delay.10:30

Production team

Mohamed Abdelrazek

إعداد المادة العلمية

Mohamed Abdelrazek

An accountant with a master's degree in accounting from Alexandria University, specializing in financial accounting and auditing. He focuses on simplifying accounting concepts and linking theory to practice, especially in preparing and analyzing financial statements.
442 views2 courses

هندسة صوتية

علي قنعان

انيميشن ورسوم

ايمان خليفة

إخراج فنى

م/محمد كريم

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