The General Financial Directorate (GFD) issued guidance (dated 1 August 2023) on the application of value added tax (VAT) to gratuitous supplies of goods.
Under the new guidance, which replaces guidance from 2014 that applied only to food donations to food banks, donations of perishable food and non-food goods with a minimum expiry date is facilitated and donations to charitable institutions or directly to persons in need is allowed.
Source: KPMG
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