Qatar Introduces Change to With Holding Tax (WHT) Filing
There is a new update for businesses in Qatar. Qatar’s General Tax Authority (GTA) has quietly implemented a significant change to the Withholding Tax (WHT) filing process through the Dhareeba tax portal, one that is already affecting taxpayers despite the absence of any formal announcement, public circular, or update on any GTA communication channel. The update, confirmed by industry sources, introduces new mandatory steps that businesses must complete before a WHT declaration can be submitted.
Under the new system workflow, every WHT declaration must now be linked to a contract that has been previously submitted through Dhareeba’s Contract Reporting module. This represents a material shift from the earlier process, where WHT filings could be completed without pre-declared contracts. To successfully submit a declaration, taxpayers must now enter the Dhareeba-generated Contract Submission Acknowledgment Reference together with their internal Contract Reference Number. If contract details are missing or if the contract has not been approved in Dhareeba, the system will prevent the WHT declaration from being filed.
In addition to the contract requirement, Dhareeba now obliges taxpayers to upload Purchase Orders (POs) immediately after submitting each contract. While POs do not have to be directly linked to the WHT declaration itself, they have nonetheless become a mandatory part of the updated process. This effectively expands the documentation burden on businesses and creates a new layer of procedural compliance that did not previously exist.
The change carries practical and operational implications for companies operating in Qatar. Finance, procurement, and tax teams will need to coordinate more closely to ensure that all relevant contracts are submitted well in advance of WHT deadlines, that POs are uploaded after each contract submission, and that all approval steps are completed before attempting to file WHT declarations. Any gaps in documentation could lead to delays, rejected filings, or heightened compliance risk, particularly given that the GTA has yet to issue any public clarification or formal transition guidance. As a result, taxpayers must remain especially vigilant to avoid unintended non-compliance or future audit exposure.
To adapt effectively, businesses should immediately review all active and upcoming contracts to confirm that they are properly submitted through the Contract Reporting module. Related POs should be uploaded as part of the internal workflow, and WHT declarations should only be initiated once contract approvals are confirmed in Dhareeba. Companies are also advised to closely monitor for any official GTA guidance, as further system refinements or formal instructions may follow.
In practice, this quiet but impactful change represents a tightening of Qatar’s tax compliance framework. By linking WHT submissions to contract-level transparency and requiring additional supporting documents, the GTA appears to be moving toward greater alignment between procurement processes and tax reporting obligations. Until the GTA issues an official statement, businesses must proactively adjust their internal controls and filing procedures to ensure uninterrupted compliance with the new Dhareeba requirements.
Sovereign PPG can support you with all regulatory accounting and bookkeeping requirements in Qatar. This includes any updates such as this, that you will need to be aware of and help you understand how it will effect your business in Qatar. For further support with WHT and other related tax filings, please contact us.
