01
Document overview
Details registration, place and time of supply, value, deductions, zero rating, exemptions, special zones, invoices and returns.
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.
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
Oman Tax Authority. A bibliographic record and independent editorial overview are published in four languages; no article-level text is yet hosted.
Legal review
The official source and citation were checked; the consolidated version and amendments require separate verification before use. · September 13, 2026
Republication status
The regulator material is used as a primary source for independent commentary; its text, layout and graphics are not copied.
Change history
September 13, 2026: source located; the record, scope and exclusions were added to the index.
06
Official primary source
Decision 53/2021 · amendments 456/2022, 521/2023 and 81/2025 · Oman Tax Authority
The regulator material is used as a primary source for independent commentary; its text, layout and graphics are not copied.
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