01
Document overview
Sets the VAT scope and rate, place and date of supply, exemptions, zero rating, recovery, registration and administration.
02
Scope and exclusions
Applies to
Covers taxable supplies and imports in Oman under the statute and Executive Regulation.
Limitations and exclusions
Zero rating, exemption, special-zone and out-of-scope treatment apply only when their specific conditions are met.
03
On-site text
No article-level full text or translation is yet published. This record does not replace the official Arabic text.
04
Publication status
Source and translation status
Ministry of Justice and Legal Affairs. A catalogue record and editorial overview are published in four languages; no article-level text is yet published.
Legal review
The official source and citation were checked; the consolidated version and amendments require separate verification before use. · August 24, 2026
Republication status
Only bibliographic data and an independent editorial overview are hosted. Terms for republication of the official text have not yet been cleared.
Change history
24 August 2026: source located and initial record, scope and exclusions added to the index.
06
Official primary source
Royal Decree 121/2020 · Ministry of Justice and Legal Affairs
Only bibliographic data and an independent editorial overview are hosted. Terms for republication of the official text have not yet been cleared.
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