In reference to the “Law No 10/2021 measures for hosting FIFA world cup, and Resolution No 9/2022 on tax and customs exemptions for hosting World Cup 2022”, resident and non-resident beneficiaries that have an agreement, directly or indirectly, with any business relation connected with FIFA and its affiliates or FIFA contractors according to the terms of the Law will be eligible to tax exemption as stated in article 8 of law No 10, and article 13/1 of the resolution No 9/2022. 

1. Resident and non-resident beneficiaries that have any agreement with FIFA directly or indirectly, then, FIFA and in coordination with the supreme committee for delivery & legacy should apply at the General Tax Authority to obtain a tax exemption certificate issued by the latter according to articles 9 and 13/1 of the resolution No 9/2022 exempting the same companies from paying any tax during the FIFA world cup period. 

2. Resident and non-resident beneficiaries will be exempted from excise duty provided they apply for a refund of excise by supplying the original invoices, bank account certificate, and proof that the purchase is related to FIFA-related activities.

3. Resident and non-resident beneficiaries that do not have such agreements are not eligible for this exemption.

4. You cannot consider the above as a tax advise, if you need to get further information, you need to contact our tax expert.

NOTE: Any tax advice given is founded on the information given to us and on the current tax law including judicial and administrative interpretation, and the facts. Tax laws are constantly changing, often retroactively, and this could lead to additional taxes, interest fees, or penalties. Our advise might not be applicable if the information given to us is inaccurate or insufficient, or if the law or how it is interpreted changes. We are not responsible for updating our advice for changes in law or interpretation after the date hereof.

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