VAT refunds · Regulatory layer

Additional VAT Refund Cases and Conditions

Adds to the VAT Executive Regulation a schedule of additional cases in which paid VAT may be refunded and the controls for those refunds.

Material typeTax Authority Chairman Decision

Legal branchVAT refunds

Legal layerRegulatory layer

Source languageOfficial Arabic text; selected English materials are available on the portal

Review dateSeptember 13, 2026

Document overview

Adds to the VAT Executive Regulation a schedule of additional cases in which paid VAT may be refunded and the controls for those refunds.

Scope and exclusions

Applies to

Applies only to applicant and expenditure categories expressly covered by the schedule and its evidential requirements.

Limitations and exclusions

The decision does not create a general VAT refund right or displace time limits, evidence, reciprocity or other conditions in the principal law and regulation.

Official source

Tax Authority Decision 521/2023 · Oman Tax Authority

September 13, 2026

Open official source ↗

This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

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