01
Document overview
Details registration, place and time of supply, value, deductions, zero rating, exemptions, special zones, invoices and returns. Amendment 189/2026 introduces phased electronic-invoicing requirements from 1 April and 1 October 2027.
02
Scope and exclusions
Applies to
Applies to persons and transactions within the VAT Law, including imports and certain cross-border services.
Limitations and exclusions
Zero rating, exemption and Special Zone treatment are not automatic; each basis requires its own conditions and evidence.
04
Official source
Decision 53/2021 · amendments 456/2022, 521/2023, 81/2025 and 189/2026 · Oman Tax Authority
September 13, 2026
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